On a writ petition challenging the constitutional validity of certain provisions of the Central Board of Direct Taxes Notification No. 20 of 2021 dated March 31, 2021 [2021] 432 ITR (St.) 141 and Notification No. 38 of 2021 dated April 27, 2021 [2021] 434 ITR (St.) 11. Court held that similar petitions had been entertained by other High Courts and interim protection had been granted, the court permitted the respondents to file a reply and directed that till the next date of hearing, no coercive action should be taken against the assessee pursuant to the challenged notifications. Referred Tata Communications Transformation Service Ltd v. ACIT (2021) 18 ITR-OL 309 (Bom.)(HC).
Jagdish Kumar Basantani v. ITO (2022) 440 ITR 39 (MP)(HC)
S. 148 : Reassessment-Notice-Constitutional validity-The delegation authorized being only for the purpose of enlarging limitation under a valid law, such delegation could not be exercised to resurrect the provision of law that stood omitted from the statute book by virtue of its substitution made by the Finance Act, 2021, w.e.f. 01.04.2021-Directions issued. [Art. 226]