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 be issued to revenue and Attorney General of India

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