{"id":26354,"date":"2022-04-08T20:25:43","date_gmt":"2022-04-08T14:55:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&p=26354"},"modified":"2022-04-09T05:50:19","modified_gmt":"2022-04-09T00:20:19","slug":"notice-u-sec-148-issued-after-31-03-2021-for-a-y-2016-17","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/notice-u-sec-148-issued-after-31-03-2021-for-a-y-2016-17\/","title":{"rendered":"Notice U\/SEc. 148 issued after 31.03.2021 for A.Y. 2016-17"},"content":{"rendered":"

Assessee has received the Notice U\/SEc, 147\/148 after 31.03.2021 for A.Y. 2016-17 and assessee has also filed the ROI in response to same. In this respect assessee challenged the validity of the said notice on the ground that Explanation A(a)(ii) and Explanation A(b) to the Notifications dated 31st March, 2021 and 27th April, 2021 respectively issued under The Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020 are ultra vires to the said Relaxation Act, 2020. How ever AO has not responded to the same. After the decision of Hon\u2019ble Bombay High Court in the case of Tata Communications and Transformation Services Ltd. Vs. ACIT in the Writ Petition No.1334 of 2021 in the Order dated 29.03.2022 has held that notice U\/Sec.148 of the Act issued after 31.03.2021 are bad in law and are not valid. The assessee submitted to the AO that since the notice U\/Sec.148 of the Act was issued by the Assessing Officer after the specified dated i.e 31.03.2021 and in view of above\u00a0 BHC\u00a0 which is binding under the \u201cprinciple of judicial precedence\u201d, <\/em>it is submitted that the notice u\/s 148(1) of the Act issued in the present case of the assessee may kindly be quashed in toto and the preset reassessment proceedings be withdrawn as non-est<\/em> and the return be consigned to records as filed. However there is no response from the AO.<\/p>\n

In this background, whether assesse also have to file an writ petition before the BHC or wait till the action of the AO . Pl guide<\/p>\n

 <\/p>\n

    \n
  1. Accordingly, we request you to kindly drop the re-assessment proceedings initiated on issuance of Notice U\/Sec.148 of the Act after 31.03.2021.<\/li>\n<\/ol>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[136,339],"class_list":["post-26354","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-reassessment","qa_tag-writ-petition"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/26354","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=26354"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26354"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=26354"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=26354"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=26354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}