HC accepts plea challenging notification allowing issue of section 148 notices after 31-03-2021 

Sahil International Vs ACIT (Bombay High Court) 1. Mr. Jain, learned counsel for the Petitioner states that despite enforcement of the amended Income Tax Act, 1961 with effect from 01.04.2021, the Respondents purport to invoke repealed provisions of Section 148 of the Income Tax Act without following provisions of amended Act, issuing notice dated 07.06.2021. He submits that in similar situation, wherein, as well,  validity of explanations A(a) of Notification 20/21 under the Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020 has been challenged and this Court ...