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2024 (12) TMI 1269
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.... Kapoor, Mr. Sumit Lalchandani, Mr. Salil Kapoor, Mr. Tarun Chanana, Ms. Ananya Kapoor, Mr. Utkarsa Gupta, Mr. Shivam Yadav, Advs. For the Respondents Through: Mr. Sanjay Kumar, Sr. SC with Ms. Monica Benjamin, Jr. SC and Ms. Easha Kadian, Jr. SC ORDER 1. The instant writ petition assails the reassessment action initiated under Section 148 of the Income Tax Act, 1961 ["Act"] for Assessmen....
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....aws (Relaxation and Amendment of Certain Provisions) Act, 2020 applies to the entire Income-tax Act, including sections 149 and 151 of the new regime. Once the first proviso to section 149 (1) (b) is read with Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, then all the notices issued between April 1, 2021 and June 30, 2021 pertaining to the assessment years 201....