https://www.taxtmi.com/caselaws?id=421657 The court quashed the notice issued under Section 148 of the Income Tax Act, 1961, dated 25.04.2021, following a similar judgment by a Division Bench. The Explanations in Notifications No. 20/2021 and No. 38/2021 were found ultra vires, granting relief to the petitioner. No further orders were issued, allowing respondents to act within the law. The petitioner was given liberty to seek remedies if needed. The writ petition was allowed, and the pending application was disposed of accordingly. en-us Mon, 17 Jan 2022 00:00:00 +0530 Thu, 28 Apr 2022 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421657 The court quashed the notice issued under Section 148 of the Income Tax Act, 1961, dated 25.04.2021, following a similar judgment by a Division Bench. The Explanations in Notifications No. 20/2021 and No. 38/2021 were found ultra vires, granting relief to the petitioner. No further orders were issued, allowing respondents to act within the law. The petitioner was given liberty to seek remedies if needed. The writ petition was allowed, and the pending application was disposed of accordingly. Case-Laws Income Tax Mon, 17 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421657