Reassessment notices issued u/s 148 after 01.04.2021 quashed by Madras High Court also

Reassessment notices issued u/s 148 after 01.04.2021 quashed by Madras High Court also

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Reassessment notices issued u/s 148 after 01.04.2021 quashed by Madras High Court also

The Madras High Court on the issue of validity of issue of notice under section 148 after 01 April 2021 held as under
Keeping in view the aforesaid conclusions, Explanations A(a)(ii)/A(b) to the Notifications dated 31st March, 2021 and 27th April, 2021 are declared to be ultra vires the Relaxation Act, 2020 and are therefore bad in law and null and
void.
105. Consequently, the impugned reassessment notices issued under Section 148 of the Income Tax Act, 1961 are quashed and the present writ petitions are allowed. If the law permits the respondents/ revenue to take further steps in the matter, they shall be at liberty to do so. Needless to state that if and when such steps are taken and if the petitioners have a grievance, they shall be at liberty to take their remedies in accordance with law.”
The copy of the landmark order is as under:
Reassessment notices issued u/s 148 after 01.04.2021 quashed by Madras High Court also

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