https://www.taxtmi.com/caselaws?id=456181 Delhi HC declared Explanations A(a)(ii)/A(b) to Notifications dated 31st March, 2021 and 27th April, 2021 ultra vires the Relaxation Act, 2020 and null and void. The court quashed reassessment notices issued under Section 148 of Income Tax Act, 1961, finding that notices issued post 31st March, 2021 failed to follow procedures prescribed in substituted Sections 147-151 effective from 1st April, 2021. Writ petitions were allowed, with revenue permitted to take further steps if law permits. en-us Wed, 05 Jan 2022 00:00:00 +0530 Thu, 04 Jul 2024 23:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456181 Delhi HC declared Explanations A(a)(ii)/A(b) to Notifications dated 31st March, 2021 and 27th April, 2021 ultra vires the Relaxation Act, 2020 and null and void. The court quashed reassessment notices issued under Section 148 of Income Tax Act, 1961, finding that notices issued post 31st March, 2021 failed to follow procedures prescribed in substituted Sections 147-151 effective from 1st April, 2021. Writ petitions were allowed, with revenue permitted to take further steps if law permits. Case-Laws Income Tax Wed, 05 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456181