Delhi HC stays section 148 proceedings through a reasoned order

Mudra Finance Limited Vs ITO (Delhi High Court) Petitions have been heard by way of video conferencing. Present writ petitions have been filed challenging t he notices dated 09th June, 2021, 30th June, 2020 and 28th June, 2020 issued in W.P. (C) 6442/2021, 6443/2021 and 6451/2021 respectively by respondent No.1 under section 148 of the Income Tax Act, 1961 [for short ‘the Act’] and the proceedings initiated subsequent thereto. Petitioners also challenge the ‘Explanation’ contained in the notification no. 20/2021 dated 31st March, 2021 and no. 38/2021 dated 27th April, 2021 issued b...