Validity of CBDT’s notification extending time to issue Sec. 148 notice after 31-03-2021 challenged before HC
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- Last Updated on 20 July, 2021
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Case details: Sahil International v. ACIT - [2021] 128 taxmann.com 161 (Bombay)
Judiciary and Counsel Details
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- Sunil P. Deshmukh and Abhay Ahuja JJ.
- Devendra Jain and Ms. Radha Halbe Advs. for the Petitioner.
- Sham Walve, Adv. for the Respondent.
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Facts of the Case
Assessee has challenged the validity of CBDT’s notification No. 20/2021, dated 31-03-2021, issued in exercise of the powers conferred by section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TLA Act, 2020).
Notification no. 20/2021 has allowed revenue to issue reassessment notice under old provisions of section 148 even after 31-03-2021. Para A(a) of Notification no. 20/2021 provides that 30-04-2021 (later further extended to 30-06-2021) shall be the last date for issuance of notice under section 148 if, on account of various extension notifications, the due date is getting expired on 31-03-2021.
In the assessee’s case, the notice of reassessment was issued dated 07-06-2021 under the old provisions of section 148. The assessee contended that said act of revenue is in contravention of the provisions of Income-tax Act as the provisions of section 148 were substituted by the Finance Act, 2021 w.e.f. 01-04-2021. Thus, notice under old provisions of section 148 can’t be issued on or after 01-04-2021.
High Court Held
Considering the fact of the case, the Bombay High Court has issued notice to revenue and Attorney General of India.
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Validity of CBDT’s notification extending time to issue Sec. 148 notice after 31-03-2021 challenged before HC
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Any updates of the above case as i have received notice U/s 148 on 30.6.21 for filing returns as per there format.
though i have already filed my returns under presumptive basis
There is no official update on this case law. If you have received reassessment notice on old provision of section 148, you may challenge same citing recent ruling delivered by various High Court.
any judgement of rajasthan high court on issue of notice u/s 148 after 31.03.2021 in old format.
pl quote any judgement of rajasthan high court on issue of notice u/s 148 in old format after 31.03.2021
IN FAVOUR OF DEPT
HC CHHISGARH ORDERDT 23-8-21
HIGH COURT OF CHHATTISGARH AT BILASPUR
W.P.(T) No. 149 of 2021-Palak Khatuja, —– Petitioner
Hon’ble Shri Justice Goutam Bhaduri
Order On Board-23.08.2021-Heard