S. 148 : Reassessment – Notice – Constitutional Validity – Issued between April 01, 2021 to June 30, 2021 – Without following S. 148A – Conducting inquiry, providing opportunity before issue of notice under section 148 – Taxation and other Law (Relaxation and Amendment of Certain Provisions) Act, 2020 and subsequent notifications – held Constitutionally Valid. [S. 147, 148A, Art. 226]

Dismissing the writ petition the Court held that, where notices were issued under section 148 of the Act between April 01, 2021 to June 30, 2021 without adhering to section 148A of the Act which was introduced via Finance Act, 2021 effective from April 01, 2021, the issuance of Notice under section 148 of the Act between April 01, 2021 to June 30, 2021 under the Taxation and other Law (Relaxation and Amendment of Certain Provisions) Act, 2020 and subsequent Notifications extending the due date for issuance was held covered by the doctrine of Conditional Legislation.

Further observed that, the Taxation and other Law (Relaxation and Amendment of Certain Provisions) Act, 2020 and subsequent Notifications extended the due dates for payment of taxes for taxpayers and also protected the interest of the Income-tax Department at parity. Therefore, the provisions of Section 148 which was prevailing prior to the amendment of Finance Act, 2021 was also extended. Writ Petitions dismissed. (WP(T) No. 149 of 2021 dated August 23, 2021)