2021 (8) TMI 197

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....(C) 6451/2021 & CM APPL. 20248/2021 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE MANMOHAN AND HON&#39;BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through: Mr. Shivakumar T M, Advocate. Respondents Through: Mr. Sanjay Kumar, Advocate. Mr. Ajit Sharma, Advocate. Mr. Kunal Sharma, Advocate with Ms. Zehra Khan and Mr. Shubhendu Bhattacharyya, Advocates. ORDER Petitions have been heard by way of video ....

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.... impugned notices are invalid as they have been issued under the pre-amended provisions of the Act, which were no longer in force on the date of the impugned notices. He emphasises that the amendments are applicable to all the notices issued under Section 148 of the Act post 01st April, 2021. Learned counsel for the petitioners states that the impugned notifications issued by the Respondent-2 are....

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....me Tax & Anr., W.P. (C) 6176/2021 dated 07th July, 2021. Issue Notice. Mr. Sanjay Kumar, Advocate, Mr. Ajit Sharma, Advocate and Mr. Kunal Sharma, Advocate accept notice on behalf of the respondents in W.P.(C) Nos.6442/2021, 6443/2021 and 6451/2021 respectively. Learned counsel for the respondents state that in the present cases, the time limit for issuing the notices under Section 148 of the Ac....

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....the parties, this Court is of the prima facie view that the impugned notification is contrary to settled principle of statutory interpretation, namely, that any action taken post the amendment of a procedural section would have to abide by the new procedures stipulated in the amended Act. Further, this Court is of the prima facie view that by virtue of a notification, which is a delegated legisla....