SITA DEVI PODDAR Vs. UNION OF INDIA

JUDGEMENT

(1.) In this matter petitioner has challenged the impugned notice dated 22nd June, 2021 relating to assessment year 2014-2015 under Section 148 of the Income Tax Act, 1961 on the ground that before issuing notice under Section 148 of the Act, mandatory provisions of Section 148A of the Act which cast statutory obligation on the Assessing Officer to comply the provisions of the same before issuing any notice under Section 148 of the Act has not been complied with by the Assessing Officer.

(2.) Petitioner has also challenged the constitutional validity of the provisions of the Taxation And Other Law (Relaxation and Amendment Of Certain Provisions) Act, 2020.

(3.) Mr. Bag, learned Advocate appearing for the petitioner in support of his contention has relied on two unreported decisions of the Hon 'ble Bombay High Court, one decision is in WP (L) No.11766 of 2021 dated 3rd June, 2021 in the case of Armada D1 Pte. Ltd. Vs. The Deputy Commissioner of Income Tax Int-Tax Circle 1(1) (2) and Ors. and unreported decision in WP No. 1334 of 2021 dated 5th July, 2021 in the case of Tata Communications Transformation Services Limited Vs. Assistant Commissioner of Income Tax 14(1) (2), Mumbai and Ors. He has also relied on one reported decision of Hon 'ble Bombay High Court in WP (L) No. 14687 of 2021 in the case of Sahil International Vs. Assistant Commissioner of Income Tax, Circle-19(3) and Ors. reported in [2021] 128 taxmann.com 161 (Bombay) dated 9th July, 2021 and one unreported decision of Hon 'ble Delhi High Court in W.P. (C) 6176 of 2021 in the case of Mon Mohan Kohli Vs. Assistant Commissioner of Income Tax and Anr. dated 7th July, 2021.