2021 (9) TMI 1481

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....HAVI K PARIKH AND MR.PARIMAL SINH B. PARMAR ADVOCATES (3238) for the Petitioner No. 1 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner has preferred this petition before this Court under Article 226 of the Constitution of India challenging the constitutional validity and vires of the Explanation contained in Notification No.20/2021 dated 31.03.2021 as well as Notif....

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....ing power and authority from the aforesaid notifications. 2. The petitioner has further questioned the applicability of the provisions of sections 148 and 148 A of the Income Tax Act, the new provisions which have been inserted by Finance Act 2021 with effect from 01.04.2021. 3. According to the petitioner, the Financial Act has substituted the provision of section 147 with effect from 01.04....