Held that notice u/s. 148 issued on 30-6-2021 without complying with mandatory provisions is held to be bad in law. Explanations to Notifications dated 31-3-2021 and 27-4-2021 issued by CBDT were to be declared ultra vires of 1961 Act and TLA Act, 2020. (AY. 2016-17)
Mohammed Mustafa v. ITO (2022) 287 Taxman 277/114 CCH 59 (/ 214 DTR 108Karn.)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice u/s 148 issued on 30-6-2021 without complying with mandatory provisions-Order is quashed-, Explanations to Notifications dated 31-3-2021 and 27-4-2021 issued by CBDT were to be declared ultra vires of 1961 Act and TLA Act, 2020. [S. 148, 151 Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, S. 3, Art. 226]