Case Law Details
Mansi Ankit Bhalaria Vs Union of India And Ors. (Bombay High Court)
A NUMBER OF WRITS FILED IN BOMBAY HIGH COURT AGAINST NOTICES UNDER SECTION 148 AND VIRES OF TAXATION AND OTHER LAWS ACT 2020 ALSO CHALLENGED, STAY GRANTED
According to petitioners, the extension of time limit granted under The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 is ultra vires and respondents cannot unilaterally extend the time period for issuing reopening notices under Section 148. There are various other petitions which have been filed and the Court has been pleased to direct notice to respondents and Attorney General for India and one of the lead matter is Writ Petition No.1334 of 2021 – Tata Communications Transformation Services Limited V/s. Assistant Commissioner of Income Tax 14 (1) 2, Mumbai and others. The petitions listed above also require to be considered. Therefore, petitions admitted. Rule. Rule made returnable on 13th September 2021. Till next date, no further action be taken on the impugned notices/circulars qua petitioners. Notice be also issued to the office of the Attorney General for India. Reply to be filed and copy served on or before 30th August 2021. Since there are many petitions, which are almost identical to the issue in the present petition, respondents are expected to file the reply within the time prescribed above. Rejoinder, if any, to be filed and copy served on or before 6th September 2021. Ad-interim, if any, to continue until further orders.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT BOMBAY
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