Bombay High Court
Sahil International vs Ass. Commi8Ssioner Of Income ... on 9 July, 2021
Author: Abhay Ahuja
Bench: Sunil P. Deshmukh, Abhay Ahuja
18. WPL 14687-21.doc
spb IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO. 14687 OF 2021
Sahil International .Petitioner
Vs.
The Assistant Commissioner of Income Tax, .Respondents
Circle-19(3) & ors.
Mr. Devendra Jain a/w Ms Radha Halbe, Advocate, for the
Petitioner
Mr. Sham Walve, Advocate, for the Respondents
CORAM : SUNIL P. DESHMUKH &
ABHAY AHUJA, JJ.
DATE : 09.07.2021
( THROUGH VIDEO CONFERENCING )
P. C.
. Mr. Jain, learned counsel for the Petitioner states that
despite enforcement of the amended Income Tax Act, 1961 with effect from 01.04.2021, the Respondents purport to invoke repealed provisions of Section 148 of the Income Tax Act without following provisions of amended Act, issuing notice dated 07.06.2021. He submits that in similar situation, wherein, as well, validity of explanations A(a) of Notification 20/21 under the 1 of 2 ::: Uploaded on - 13/07/2021 ::: Downloaded on - 20/09/2021 08:18:36 :::
18. WPL 14687-21.doc Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020 has been challenged and this Court had issued notice in the same protecting the interest of the Petitioner viz; order dated 05.07.2021 in Tata Communications Transformation Services Limited Vs. Assistant Commissioner of Income Tax 14(1)(2), Mumbai & ors.
2. Issue notices to the Respondents and Attorney General of India, returnable on 02.08.2021.
3. Mr. Walve, Advocate waives service on behalf of the Respondents.
4. Till the returnable date, no further action be taken based on the impugned notice dated 07.06.2021. ( ABHAY AHUJA, J. ) ( SUNIL P. DESHMUKH, J. ) 2 of 2 ::: Uploaded on - 13/07/2021 ::: Downloaded on - 20/09/2021 08:18:36 :::