High Court Rules Tax Applications Valid: Filed Before Black Money Act 2015 Took Effect; Section 148 Notice Issued Earlier.

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....Black Money (Undisclosed Foreign Income Tax and Assets) and Imposition of Tax Act, 2015 comes into effect from 01.07.2015 and the petitioners had filed their ITR on 21.05.2015 and notice was issued u/s 148 by the AO on 29.05.2015 which is before coming into effect of the provisions of the Black Money Act, 2015, the applications submitted by the petitioners before the Commission are maintainable - HC....