TaxTMI 
TaxTMI 
2022 (1) TMI 1261
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....DELHI & ANR.<br>Income Tax<br>2022 (1) TMI 1261 - DELHI HIGH COURT - TMI<br>DELHI HIGH COURT - HC<br>Dated:- 19-1-2022<br>W.P.(C) 1117/2022 & CM Nos.3242-43/2022, W.P.(C) 1118/2022 & CM Nos.3244-45/2022, W.P.(C) 1119/2022, W.P.(C) 1121/2022 & CM No.3247/2022, W.P.(C) 1123/2022 & CM Nos.3249-50/2022, W.P.(C) 1124/2022& CM Nos.3251-52/2022 AND Others. - -<br>Income Tax<br>W.P.(C) 1132/2022 & CM Nos.3280-81/2022, W.P.(C) 1133/2022 & CM No.3282/2022, W.P.(C) 1134/2022 & CM Nos.3284-85/2022, W.P.(C) 1135/2022 & CM Nos.3286-87/2022, W.P.(C) 1139/2022 & CM Nos.3292-93/2022, W.P.(C) 1142/2022 & CM Nos.3298-99/2022, W.P.(C) 1148/2022 & CM Nos.3306-07/2022, W.P.(C) 1150/2022 & CM Nos.3311-12/2022, W.P.(C) 1151/2022 & CM Nos.3313-14/2022, W.P.(C) 1153....
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.... the impugned Explanations, the reassessment notices relating to any Assessment Year issued under Section 148 after 31st March, 2021 had to comply with the substituted Sections. 98. It is clarified that the power of reassessment that existed prior to 31st March, 2021 continued to exist till the extended period i.e. till 30th June, 2021; however, the Finance Act, 2021 has merely changed the procedure to be followed prior to issuance of notice with effect from 1st April, 2021. 99. This Court is of the opinion that Section 3(1) of Relaxation Act empowers the Government/Executive to extend only the time limits and it does not delegate the power to legislate on provisions to be followed for initiation of reassessment proceedings. In fact, th....
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....e by the Finance Act, 2021 will be applicable. 102. Revenue cannot rely on Covid-19 for contending that the new provisions Sections 147 to 151 of the Income Tax Act, 1961 should not operate during the period 1st April, 2021 to 30th June, 2021 as Parliament was fully aware of Covid-19 Pandemic when it passed the Finance Act, 2021. Also, the arguments of the respondents qua nonobstante clause in Section 3(1) of the Relaxation Act, 'legal fiction' and 'stop the clock provision' are contrary to facts and untenable in law. 103. Consequently, this Court is of the view that the Executive/Respondents/Revenue cannot use the administrative power to issue Notifications under Section 3(1) of the Relaxation Act, 2020 to undermine the expression of P....