|Question And Answer|
|Subject:||Reassessment proceedings under Section 148 of Income Tax Act|
|Answered by:||Research Team|
|Tags:||new regime, old regime, Reassessment notice|
|Date:||November 8, 2021|
Can CBDT override the delegated legislation?
Can notice be issued under Section 148 according to the old regime, despite the new regime?
Allahabad High Court in Ashok Kumar Agarwal & Ors v. UOI ( All ) ( HC) .www.itatonline .org , has held that 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. Cassus omisus cannot be supplied, either by the delegated legislation or by Courts . The Enabling Act only extended the limitation up to 31.03.2021 to do certain things only. Thereafter, it delegated the power to cause such further extensions to do those things beyond the date 31.12.2020, upto 30.06.2021 . Delegate to do colourably, that which it cannot directly do after the Parliament enforced Sections 2 to 88 of the Finance Act 2021, w.e.f. 01.04.2021. once the principal legislation enacted the law as has been done in the present case, its delegate was denuded of its powers, in the field occupied by the principal legislature- Reassessment notices issued under section 148 of the Act are quashed . Court also held that the decision of the learned Single Judge of the Chhattisgarh High Court in W.P. (T) No. 149 of 2021 Palak Khatuja Vs Union of India & Ors. , decided on 23.08.2021 does not lay down the correct law.
The writ petitions are filed before various High Courts . The Delhi High Court the matters were heard and pending for orders .We have been informed that matters are pending before for final hearing before the Bombay High Court , Gujarat High Court Calcutta High Court and Karnataka High Court .
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