https://www.taxtmi.com/caselaws?id=306033 The court issued notice to the respondents challenging the constitutional validity and vires of Explanation in Notification No.20/2021 and Notification No.38/2021 under Article 226 of the Constitution of India. The petitioner questioned the applicability of sections 148 and 148A of the Income Tax Act post insertion by Finance Act 2021. An ad-interim order was granted in favor of the petitioner until the returnable date, with further proceedings tagged with another case. en-us Tue, 16 Nov 2021 00:00:00 +0530 Fri, 06 Jan 2023 09:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306033 The court issued notice to the respondents challenging the constitutional validity and vires of Explanation in Notification No.20/2021 and Notification No.38/2021 under Article 226 of the Constitution of India. The petitioner questioned the applicability of sections 148 and 148A of the Income Tax Act post insertion by Finance Act 2021. An ad-interim order was granted in favor of the petitioner until the returnable date, with further proceedings tagged with another case. Case-Laws Income Tax Tue, 16 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306033