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Issue of sec. 148 notice under old provisions; Calcutta HC admits writ challenging validity of TLA Act, 2020

July 22, 2021[2021] 128 237 (Calcutta)/[2021] 281 Taxman 218 (Calcutta)

INCOME TAX : Where assessee filed writ petition on ground that impugned reassessment notice was issued invoking section 3(1) of Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TLA Act, 2020) without following mandatory statutory obligations under section 148A as inserted by Finance Act, 2021 with effect from 1-4-2021, matter was to be listed

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