Daily digest for Gupta Chandan & Associates, on July 22, 2021

posted: "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 " New post on Gupta Chandan & Associates Issue of sec. 148 notice under old provisions; Calcutta HC admits writ challenging validity of TLA Act, 2020 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 […] Read more of this post July 22, 2021 at 12:00 am | Categories: Latest Case Laws, News | URL: https://wp.me/pcenIR-1sI Comment    See all comments Unsubscribe to no longer receive posts from Gupta Chandan & Associates. Change your email settings at Manage Subscriptions. Trouble clicking? Copy and paste this URL into your browser: https://www.guptachandanassociates.com/news/issue-of-sec-148-notice-under-old-provisions-calcutta-hc-admits-writ-challenging-validity-of-tla-act-2020/

posted: "INCOME TAX : Where assessee challenged constitutional validity of section 3 of TLA Act, 2020 and Notification No. 20/2021, dated 31-03-2021 issued thereunder contending that even though section 148 was substituted by Finance Act, 2021 w.e.f. 1-4-2021, TLA" New post on Gupta Chandan & Associates HC admits 'Tata Comm.' writ challenging constitutional validity of issuing reassessment notice under old provisions INCOME TAX : Where assessee challenged constitutional validity of section 3 of TLA Act, 2020 and Notification No. 20/2021, dated 31-03-2021 issued thereunder contending that even though section 148 was substituted by Finance Act, 2021 w.e.f. 1-4-2021, TLA Act, 2020 allowed revenue to issue reassessment notice under old provisions of section 148, notice was to […] Read more of this post July 22, 2021 at 12:00 am | Categories: Latest Case Laws, News | URL: https://wp.me/pcenIR-1sH Comment    See all comments Unsubscribe to no longer receive posts from Gupta Chandan & Associates. Change your email settings at Manage Subscriptions. Trouble clicking? Copy and paste this URL into your browser: https://www.guptachandanassociates.com/news/hc-admits-tata-comm-writ-challenging-constitutional-validity-of-issuing-reassessment-notice-under-old-provisions/