2024 (12) TMI 1540

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....EDELA For the Appellant : Mr. Sumit Lalchandani, Mr. Salil Kapoor, Mr. Tarun Chanana and Ms. Ananya Kapoor, Advocates. For the Respondent : Mr. Gaurav Gupta, SSC alongwith Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs for IT Department Revenue. ORDER 1. The petitioner has filed the present petition, inter alia, praying as under: "A. Issue a writ in the nature of Certiorari to....

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....ated 19.07.2022 for AY 2015-16; D. Issue any other Writ, order, or Direction which this Hon'ble Court may deem fit and proper in the facts and circumstances of the case; and E. To allow the writ petition with cost in favor of the Petitioner and against the Respondent." 2. Learned counsel for the Revenue fairly states that the prayers made by the petitioner are required to be a....

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....ew regime. The first provisio to section 149 does not expressly bar the application of Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, Section 3 of the Taxation and other Laws (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)(....

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....licable. 31.03.2023 TOLA not applicable. 2017-2018 31.03.2021 TOLA not applicable. 31.03.2024 TOLA not applicable. (f) The Revenue concedes that for the assessment year 2015-2016, all notices issued on or after April 1, 2021 will have to be dropped as they will not fall for completion during the period prescribed under the Taxation and other Laws (Relaxation and Amend....