https://www.taxtmi.com/caselaws?id=423186 The court upheld the invalidity of the challenged notices of re-assessment for the assessment year 2013-14, citing recent changes in reassessment provisions under the Finance Act, 2021. It declared the notices invalid and quashed them, affirming the decision of the Single Judge. The court found the notifications issued by the CBDT in relation to the Relaxation Act, 2020 to exceed delegated legislative jurisdiction, deeming them unconstitutional and invalid. The appeals of the revenue were dismissed, and the petitions were allowed without the need for separate reasons. en-us Mon, 21 Feb 2022 00:00:00 +0530 Tue, 31 May 2022 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423186 The court upheld the invalidity of the challenged notices of re-assessment for the assessment year 2013-14, citing recent changes in reassessment provisions under the Finance Act, 2021. It declared the notices invalid and quashed them, affirming the decision of the Single Judge. The court found the notifications issued by the CBDT in relation to the Relaxation Act, 2020 to exceed delegated legislative jurisdiction, deeming them unconstitutional and invalid. The appeals of the revenue were dismissed, and the petitions were allowed without the need for separate reasons. Case-Laws Income Tax Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423186