INCOME TAX : Assessee has challenged the validity of CBDT's Notification No. 20/2021, dated 31-03-2021, issued in exercise of the powers conferred by section 3(1) of the Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TLA Act, 2020). Said notification has allowed revenue to issue reassessment notice under old provisions of section 148 after 31-03-2021.
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000315906/validity-of-cbdt’s-notification-extending-time-to-issue-sec-148-notice-after-31-03-2021-challenged-before-hc.aspx
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