2022 (3) TMI 1435

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....022 & CM APPL.13943/2022, CM APPL.13944/2022, W.P.(C) 4641/2022 & CM APPL.13948/2022, CM APPL.13949/2022, W.P.(C) 4642/2022 & CM APPL.13950/2022, CM APPL.13951/2022, W.P.(C) 4643/2022 & CM APPL.13952/2022, CM APPL.13953/2022, W.P.(C) 4644/2022 & CM APPL.13954/2022, CM APPL.13955/2022, W.P.(C) 4645/2022 & CM APPL.13956/2022, CM APPL.13957/2022, W.P.(C) 4646/2022 & CM APPL.13958/2022, CM APPL.13959/2022, W.P.(C) 4648/2022 & CM APPL.13962/2022, CM APPL.13963/2022, W.P.(C) 4654/2022 & CM APPL.13972/2022, CM APPL.13973/2022, W.P.(C) 4659/2022 & CM APPL.13976/2022, CM APPL.13977/2022, W.P.(C) 4662/2022 & CM APPL.13983/2022, CM APPL.13984/2022, W.P.(C) 4666/2022 & CM APPL.13989/2022, CM APPL.13990/2022, W.P.(C) 4667/2022 & CM APPL.13991/2022, CM A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....APPL.14107/2022, W.P.(C) 4717/2022 & CM APPL.14111/2022, CM APPL.14112/2022, W.P.(C) 4718/2022 & CM APPL.14113/2022, W.P.(C) 4720/2022 & CM APPL.14116/2022, CM APPL.14117/2022, W.P.(C) 4722/2022 & CM APPL.14120/2022, CM APPL.14121/2022, W.P.(C) 4724/2022 & CM APPL.14122/2022, CM APPL.14123/2022, W.P.(C) 4726/2022 & CM APPL.14140/2022, W.P.(C) 4727/2022 & CM APPL.14146/2022, CM APPL.14147/2022, W.P.(C) 4731/2022 & CM APPL.14160/2022, CM APPL.14161/2022, W.P.(C) 4733/2022 & CM APPL.14164/2022, W.P.(C) 4734/2022 & CM APPL.14165/2022, CM APPL.14166/2022, W.P.(C) 4735/2022 & CM APPL.14167/2022 Shree Bhagwan Saini, Iphito Real Estate Private Limited, Paisalo Digital Limited, International Land Developers Private Limited, Sunil Kukreja, Srinath....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r, Ito Ward 45(1) Delhi & Anr., Assistant Commissioner of Income Tax Circle 28(1)Delhi, Deputy Commissioner Of Income Tax & Ors., Assistant Commissioner of Income Tax, Circle 52(1), Delhi & Anr., ITO Ward 8(1), Delhi And Anr, Income Tax Officer, Ward-36(1),Delhi & Anr., Income Tax Officer, Ward-6(1),Delhi & Anr., And Ors., For the Petitioner : Mr. Naveen Kumar with Mr. N.P. Sahni, Advocates. For the Respondent : Mr. Sunil Agarwal with Mr. Tushar Gupta and Mr. Samarth Chaudhari, Advocates. ORDER 1. Learned counsel for the parties admit that as the impugned notices in the present matters have been issued post 31st March, 2021 without following the procedure prescribed in the substituted Sections 147 to 151 w.e.f. 01st April, 2021,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uted provisions enacted by the Finance Act, 2021. Consequently, the impugned Explanations in the Notifications dated 31st March, 2021 and 27th April, 2021 are not conditional legislation and are beyond the power delegated to the Government as well as ultra vires the parent statute i.e. the Relaxation Act. Accordingly, this Court is respectfully not in agreement with the view of the Chhattisgarh High Court in Palak Khatuja (supra), but with the views of the Allahabad High Court and Rajasthan High Court in Ashok Kumar Agarwal (supra) and Bpip Infra Private Limited (supra) respectively. 100. The submission of the Revenue that Section 6 of the General Clauses Act saves notices issued under Section 148 post 31st March, 2021 is untenable....