TaxTMI 
TaxTMI 
2022 (2) TMI 1258
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.... Jamshedpur<br>Income Tax<br>2022 (2) TMI 1258 - JHARKHAND HIGH COURT - TMI<br>JHARKHAND HIGH COURT - HC<br>Dated:- 16-2-2022<br>W.P.(T) No. 5376 of 2021, W.P.(T) No. 5412 of 2021, W.P.(T) No. 144 of 2022, W.P.(T) No. 145 of 2021 - -<br>Income Tax<br>Hon'ble Mr. Justice Aparesh Kumar Singh and Hon'ble Mr. Justice Deepak Roshan For the Petitioner : M/s. Nitin Kumar Pasari & Sidhi Jalan, Naveen Top....
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....Taxation and other Laws (Relaxation in Amendment of Certain Provisions) Act, 2020 has issued notifications and the impugned notices treating the time line for issuance of notice under Section 148 (unamended) extended upto 30th June, 2021. It is submitted that since the substituted provisions of Section 148 have come into the statute book with effect from 1st April, 2021 prospectively, no proceedin....
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....hich is pending before Bombay High Court, the other High Courts have decided in favour of the assessee-petitioners. 3. Learned counsel for the petitioners have also relied upon the judgment of Madras High Court rendered on 4th February, 2022 in W.P.(T) No. 15019 of 2021 and several other analogous writ petitions, where the challenge was to the Explanation-A(a)(ii)/A/(b) to the Notification no. 20....
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.... the Revenue to initiate reassessment proceedings in accordance with the provisions of the Act of 1961, as amended by the Finance Act, 2021, after making all the compliances as required by law, if limitation for it survives vide Para-19 of the judgment. Learned counsel for the petitioners submits that proceedings initiated by the impugned notices issued under unamended Section 148 of the I.T. Act,....