TaxTMI 
TaxTMI 
2022 (4) TMI 39
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....vate Ltd., Tulsi Devi Bhootra, Ganga Steels, Prakash Soni, Kaushaliya Devi Soni, Bhoodhara Ventures Pvt. Ltd., Barju Devi Singariya, Hari Om Developers, Mahendra Kumar Soni, Tara Devi Soni, Prabhu Ram Soni, Jinal Soni, Bharat Kumar Soni, Omprakash Agarwal, Puneet Pahwa Huf, Ritu Logistics, Ritu International Private Limited, M/s. Himalaya Intertrade Pvt. Ltd., Mahaveer Chand Parakh, Vyas Colonisers Private Ltd., Manju Devi Goyal, Rahul Chhabra (HUF), M/s Silver Fab Suitings Pvt, M/s Lakhpat Trading And Industrys Private Limited, M/s. Saraansh Suitings Private Limited, M/s Navkar Alloy Pvt. Ltd., M/s. Vinod Commodities Ltd., M/s Arihant Sharecom Pvt. Ltd., Nawal Kishore, Vinod Purohit, Prakash Jain Versus Union Of India, The Deputy Commissioner, Central Circle-2, Income Tax, The Income Tax Officer, Assistant Commissioner Of Income Tax, C-2, Udaipur. HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI AND HON'BLE MR. JUSTICE MADAN GOPAL VYAS For Petitioner: Mr. Sanjeev Johari, Sr. Adv. assisted by Mr. Shubhankar Johari, Mr. A.A. Bhansali, Mr. Abhishek Mehta, Mr. Varda Ram Choudhary, Mr. Anjay Kothari, Mr. Mukesh Gurjar, Ms. Twinkle Purohit for Mr. Sanjeet Purohit For Responde....
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....e find no indication whatsoever in the scheme of statutory provisions suggesting that the past provisions would continue to apply even after the substitution for the assessment periods prior to substitution. In fact there are strong indications to the contrary. We may recall, that time limits for issuing notice under Section 148 of the Act have been modified under substituted Section 149. Clause (a) of sub-section (1) of Section 149 reduces such period to three years instead of originally prevailing four years under normal circumstances. Clause (b) extends the upper limit of six years previously prevailing to ten years in cases where income chargeable to tax which has escaped assessment amounts to or is likely to amount to 50 lacs or more. Sub-section (1) of Section 149 thus contracts as well as expands the time limit for issuing notice under Section 148 depending on the question whether the case falls under clause (a) or clause (b). In this context the first proviso to Section 149(1) provides that no notice under Section 148 shall be issued at any time in a case for the relevant assessment year beginning on or before 01.04.2021 if such notice could not have been issued at that tim....
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....sumption of constitutionality of a statute (refer to the Constitution Bench judgment in case of The State of Jammu & Kashmir, Vs. Triloki Nath Khosa and Ors., reported in AIR 1974 SC 1). The said principle of presumption of constitutionality also applies to piece of delegated legislation. In case of St. Johns Teachers Training Institute Vs. Regional Director, National Council For Teachers Education and Another, reported in (2003) 3 SCC 321, it was observed that it is well settled in considering the vires of subordinate legislation one should start with the presumption that it is intra vires and if it is open to two constructions, one of which would make it valid and other invalid, the courts must adopt that construction which makes it valid. However it is equally well settled that the subordinate legislation does not enjoy same level of immunity as the law framed by the Parliament or the State Legislature. The law framed by the Parliament or the State Legislature can be challenged only on the grounds of being beyond the legislative competence or being contrary to the fundamental rights or any other constitutional provisions. Third ground of challenge which is now recognized in the ....
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....her by issuing a notification. This was the only power vested in the Central Government. As a piece of delegated legislation the notifications issued in exercise of such powers, had to be within the confines of such powers. In plain terms under subsection (1) of Section 3 of the Relaxation Act, 2020 the Government of India was authorized to extend the time limits by issuing notifications in this regard. Issuing any explanation touching the provisions of the Income Tax Act was not part of this delegation at all. The CBDT while issuing the notifications dated 31.03.2021 and 27.04.2021 when introduced an explanation which provided by way of clarification that for the purposes of issuance of notice under Section 148 as per the time limits specified in Section 149 or 151, the provisions as they stood as on 31.03.2021 before commencement of the Finance Act, 2021 shall apply, plainly exceeded its jurisdiction as a subordinate legislation. The subordinate legislation could not have travelled beyond the powers vested in the Government of India by the parent Act. Even otherwise it is extremely doubtful whether the explanation in the guise of clarification can change the very basis of the sta....