GMS AUTOMOBILES P. LTD. vs. INCOME TAX OFFICER, WARD 10(3), DELHI

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W.P.(C)/5309/2022HC DelhiDLHC01012510202230 March 2022Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA15 pages
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What did the High Court hold?

The Delhi High Court held that the Explanations A(a)(ii)/A(b) to the Notifications dated March 31, 2021, and April 27, 2021, are ultra vires the Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020, and consequently, are bad in law and void. The Court reasoned that the Legislature introduced new provisions (Sections 147 to 151) via the Finance Act, 2021, with effect from April 1, 2021. The Relaxation Act empowers the Government only to extend time limits, not to legislate on procedural provisions for initiating reassessment proceedings or to defer the operation of substituted provisions. The Court found the Revenue's reliance on Section 6 of the General Clauses Act and arguments regarding past assessment years and the Covid-19 pandemic to be untenable. The Court concluded that the Executive cannot use administrative power to undermine Parliamentary supremacy or frustrate the purpose of substituted statutory provisions. Therefore, the impugned reassessment notices issued under Section 148 post-March 31, 2021, without following the substituted Sections, were quashed. The Court clarified that if the law permits the Revenue to take further steps, they are at liberty to do so, and petitioners can pursue remedies if aggrieved.

What were the facts?

This judgment consolidates multiple writ petitions filed by various assessees challenging reassessment notices issued under Section 148 of the Income Tax Act, 1961. The core issue is that these notices were issued post-March 31, 2021, purportedly under the old provisions of Sections 147 to 151, without adhering to the procedure prescribed in the substituted Sections that came into effect from April 1, 2021. The Revenue relied on Explanations in Notifications dated March 31, 2021, and April 27, 2021, which were issued under the Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020. The assessees contended that these notices were invalid as they did not follow the newly enacted procedure.

What were the issues?

1. Whether reassessment notices issued under Section 148 of the Income Tax Act, 1961, post-March 31, 2021, are valid if they do not comply with the substituted Sections 147 to 151 of the Income Tax Act, 1961, which became effective from April 1, 2021? Assessee's Contention: The assessees argued that the Finance Act, 2021, introduced new procedures for reassessment proceedings under Sections 147 to 151, effective from April 1, 2021. They contended that any reassessment notice issued after this date must strictly follow these new provisions. The Explanations in the Notifications dated March 31, 2021, and April 27, 2021, which sought to allow the issuance of notices under the old procedure, were ultra vires the Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020, and therefore invalid. They relied on the High Court's judgment in Mon Mohan Kohli vs. Assistant Commissioner of Income Tax & Anr. Revenue's Contention: The Revenue argued that the power of reassessment that existed prior to March 31, 2021, continued to exist till June 30, 2021. They also contended that Section 6 of the General Clauses Act saves notices issued under Section 148 post-March 31, 2021. Furthermore, they argued that the substitution made by the Finance Act, 2021, is not applicable to past Assessment Years as it is substantial in nature. They also attempted to rely on the Covid-19 pandemic to justify the operation of old provisions.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 151

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Heard together (3 matters)

W.P.(C) 5208/2022
W.P.(C) 5231/2022
W.P.(C) 5236/2022

Read from the judgment's own cause title. This page is filed under one of them.

$~2, 27, 30, 32, 33, 35, 40 to 46, 51 to 54, 56, 60 to 64, 66 to 68, 72, 75, 77, 78, 83 to 85 and 88

* IN THE HIGH COURT OF DELHI AT NEW DELHI 2 + W.P.(C) 5208/2022 & CM APPL.15455/2022, CM APPL.15456/2022

HEMA

..... Petitioner

Through Mr. Amol Sinha with Mr. Ashvini

Kumar, Mr. Rahul Kochar and

Mr. Abhinav Arya, Advocates.

versus

INCOME TAX OFFICER, WARD 36(1), DELHI & ANR. ..... Respondent

Through Mr. Kunal Sharma, Advocate. 27 + W.P.(C) 5231/2022 & CM APPL.15639/2022

ROSE ADVERTISING PVT LTD

..... Petitioner

Through Mr. Venketesh Chaurasia with

Ms. Rano Jain, Advocates.

versus

ITO, WARD 21(1), DELHI & ANR.

..... Respondents with Ms. Adeeba Mujahid, Jr.

Standing Counsel and Mr. Karan

Pandey, Advocate. 30 + W.P.(C) 5236/2022 & CM APPL.15652/2022

NUTAN GEHLOT

..... Petitioner This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 02:07:52

Through Mr. P. Roychaudhuri, Advocate.

versus

ITO WARD 29 -1, DELHI & ANR.

..... Respondents

Through Ms. Vibhooti Malhotra, Advocate.

32 + W.P.(C) 5240/2022 & CM APPL.15658/2022, CM APPL.15659/2022

MR. ATUL KUMAR SHARMA

..... Petitioner

Through Mr. S. Krishnan, Advocate.

versus

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -

46(1), DELHI AND ORS.

..... Respondents

Through Mr. Abhishek Maratha, Advocate. 33 + W.P.(C) 5241/2022 & CM APPL.15663/2022, CM APPL.15664/2022

MR. KAMAL AGGARWAL

..... Petitioner

Through Mr. S. Krishnan, Advocate.

versus

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -

43(1), DELHI AND ORS.

..... Respondents with Ms. Adeeba Mujahid, Jr.

Standing Counsel and Mr. Karan

Pandey, Advocate.

35 + W.P.(C) 5244/2022 & CM APPL.15668/2022, CM APPL.15669/2022

SH RAM DHARI GUPTA

..... Petitioner

Through Mr. Himanshu Sinha with This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 02:07:52

Mr. Bhuwan Dhoopar and Mr. Yash

Varmani, Advocates.

versus

INCOME TAX OFFICER WARD 29.1 DELHI ..... Respondent

Through Mr. Ajit Sharma with Mr. L.S. Hasan,

Advocates. 40 + W.P.(C) 5251/2022 & CM APPL.15683/2022, CM APPL.15684/2022

SURYA VIKAS PLYWOOD LIMITED.

..... Petitioner

Through Mr. Anmol Jagga, Advocate.

versus

ACIT, CIRCLE 22(2) & ANR.

..... Respondents with Ms. Adeeba Mujahid, Jr.

Standing Counsel and Mr. Karan

Pandey, Advocate.

Mr. Ankur Yadav, Advocate for

respondent No.2. 41 + W.P.(C) 5252/2022 & CM APPL.15685/2022, CM APPL.15686/2022

GUGAN PRASHAD SINGHAL

..... Petitioner

Through Mr. Amol Sinha with Mr. Ashvini

Kumar, Mr. Rahul Kochar and

Mr. Abhinav Arya, Advocates.

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 43(1),

DELHI & ANR.

..... Respondents

Through Mr. Sunil Kumar Agarwal with

Mr. Tushar Gupta and Mr. Samarth This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 02:07:52

Chaudhari, Advocates. 42 + W.P.(C) 5253/2022 & CM APPL.15691/2022, CM APPL.15692/2022

WAW DIGITRADE PRIVATE LIMITED ..... Petitioner

Through Mr. Amol Sinha with Mr. Ashvini

Kumar, Mr. Rahul Kochar and

Mr. Abhinav Arya, Advocates.

versus

INCOME TAX OFFICER, WARD 27(1), DELHI & ANR. ..... Respondents

Through Mr. Sunil Kumar Agarwal with

Mr. Tushar Gupta and Mr. Samarth

Chaudhari, Advocates.

43 + W.P.(C) 5255/2022 & CM APPL.15697/2022, CM APPL.15698/2022

SIDDHIDATA RETAIL MARKETING PRIVATE LIMITED ..... Petitioner

Through Mr. Amol Sinha with Mr. Ashvini

Kumar, Mr. Rahul Kochar and

Mr. Abhinav Arya, Advocates.

versus

INCOME TAX OFFICER, WARD 23(3), DELHI & ANR. ..... Respondents with Ms. Adeeba Mujahid, Jr.

Standing Counsel and Mr. Karan

Pandey, Advocate. 44 + W.P.(C) 5257/2022 & CM APPL.15700/2022, CM APPL.15701/2022 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 02:07:52

AVON CRANES PVT. LTD. (FORMERLY AVON CRANES PVT.

LTD. CONVERTED INTO LLP W.E.F 20-08-2019) ..... Petitioner

Through Mr. Piyush Kumar Kamal, Advocate.

versus

INCOME TAX OFFICER WARD 3(1) DELHI & ANR. ..... Respondents

Through Mr. Sanjay Kumar with Ms. Easha

Kadiyan, Advocates. 45 + W.P.(C) 5258/2022 & CM APPL.15705/2022, CM APPL.15706/2022

PRIME IT SOLUTIONS (P) LTD.

..... Petitioner

Through Mr. Piyush Kumar Kamal, Advocate.

versus

INCOME TAX OFFICER WARD 19(1) DELHI & ANR. ..... Respondents with Ms. Adeeba Mujahid, Jr.

Standing Counsel and Mr. Karan

Pandey, Advocate. 46 + W.P.(C) 5259/2022 & CM APPL.15709/2022, CM APPL.15710/2022

JOGINDER SINGH GEHLOT

..... Petitioner

Through Mr. Piyush Kumar Kamal, Advocate.

versus

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL

CIRCLE 26, DELHI & ANR.

..... Respondents

Through Mr. Ajit Sharma with Mr. L.S. Hasan,

Advocates.

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 02:07:52

51 + W.P.(C) 5267/2022 & CM APPL.15730/2022, CM APPL.15834/2022

RISHI BHUCHAR

..... Petitioner

Through Mr. Samyak Jain with Ms. Aastha

Gupta, Advocates.

versus

INCOME TAX OFFICER, WARD 30(1) NEW DELHI AND ANR. ..... Respondents

Through Mr. Ajit Sharma with Mr. L.S. Hasan,

Advocates. 52 + W.P.(C) 5268/2022 & CM APPL.15734/2022, CM APPL.15735/2022

KBSP ALLOYS PRIVATE LIMITED

..... Petitioner

Through Mr. Deepanshu Jain, Advocate.

versus

INCOME TAX OFFICER WARD 14(3) & ANR. ..... Respondents

Through Mr. Abhishek Maratha, Advocate. 53 + W.P.(C) 5269/2022 & CM APPL.15736/2022, CM APPL.15737/2022

ALANKAR APARTMENT PRIVATE LIMITED ..... Petitioner

Through Mr. Naveen Kumar with Mr. N.P.

versus

DEPUTY COMMISSIONER OF INCOME TAX & ANR. ..... Respondents

Through Mr. Sanjay Kumar with Ms. Easha

Kadiyan, Advocates. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 02:07:52

54 + W.P.(C) 5271/2022 & CM APPL.15739/2022, CM APPL.15740/2022

RISHI BHUCHAR

..... Petitioner

Through Mr. Samyak Jain with Ms. Aastha

Gupta, Advocates.

versus

ITO WARD 30(1) & ANR.

..... Respondents

Through Mr. Ajit Sharma with Mr. L.S. Hasan,

Advocates. 56 + W.P.(C) 5275/2022 & CM APPL.15745/2022

DAYANAND SINGH

..... Petitioner

Through Mr. P. Roychaudhuri, Advocate.

versus

ITO, WARD 29 (1), DELHI & ANR.

..... Respondents

Through Mr. Ajit Sharma with Mr. L.S. Hasan,

Advocates. 60 + W.P.(C) 5282/2022 & CM APPL.15758/2022, CM APPL.15759/2022

RADHIKA CONSTRUCTION COMPANY PVT. LTD...... Petitioner

Through Ms. Sudeepta Kumar Pal, Advocate.

versus

UNION OF INDIA & ANR.

..... Respondents

Through Ms. Anju Gupta with Mr. Roshan Lal

Goel, Advocates for respondent No.1.

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 02:07:52

61 + W.P.(C) 5284/2022 & CM APPL.15762/2022, CM APPL.15763/2022

ALANKAR APARTMENT PVT. LTD. (A.Y. 2015-16)..... Petitioner

Through Mr. Naveen Kumar with Mr. N.P.

versus

ACIT, CIRCLE 1(1), DELHI & ANR.

..... Respondents

Through Mr. Sanjay Kumar with Ms. Easha

Kadiyan, Advocates. 62 + W.P.(C) 5285/2022 & CM APPL.15764/2022, CM APPL.15867/2022

MANOJ KUMAR

..... Petitioner

Through Mr. Amol Sinha with Mr. Ashvini

Kumar, Mr. Rahul Kochar and

Mr. Abhinav Arya, Advocates.

versus

INCOME TAX OFFICER, WARD 36(1), DELHI & ANR. ..... Respondents

Through Mr. Zoheb Hossain, Sr. Standing

Counsel with Mr. Vipul Agrawal and

Mr. Parth Semwal, Advocates. 63 + W.P.(C) 5287/2022 & CM APPL.15767/2022, CM APPL.15768/2022

GRG ESTATES PRIVATE LIMITED

..... Petitioner

Through Mr. Himanshu Sinha with

Mr. Bhuwan Dhoopar and Mr. Yash

Varmani, Advocates.

versus

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 02:07:52

INCOME TAX OFFICER 10.3

..... Respondent

Through Mr. Ajit Sharma, Advocate. 64 + W.P.(C) 5288/2022 & CM APPL.15769/2022

DAYANAND SINGH

..... Petitioner

Through Mr. P. Roychaudhuri, Advocate.

versus

ITO WARD- 29(1) DELHI AND ANR.

..... Respondents

Through Mr. Ajit Sharma with Mr. L.S. Hasan,

Advocates.

66 + W.P.(C) 5290/2022 & CM APPL.15777/2022, CM APPL.15778/2022

AMBIENCE FACILITIES MANAGEMENT PRIVATE LIMITED ..... Petitioner

Through Mr. Naveen Kumar with Mr. N.P.

versus

DCIT, CIRCLE 1(1), DELHI & ANR.

..... Respondents

Through Mr. Zoheb Hossain, Sr. Standing

Counsel with Mr. Vipul Agrawal and

Mr. Parth Semwal, Advocates. 67 + W.P.(C) 5291/2022 & CM APPL.15781/2022

DAYANAND SINGH

..... Petitioner

Through Mr. P. Roychaudhuri, Advocate.

versus

ITO WARD 29 1, DELHI & ANR.

..... Respondents This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 02:07:52

Through Mr. Ajit Sharma with Mr. L.S. Hasan,

Advocates.

68 + W.P.(C) 5293/2022 & CM APPL.15785/2022, CM APPL.15786/2022

ALANKAR APARTMENT PRIVATE LIMITED (AY 2016-17) ..... Petitioner

Through Mr. Naveen Kumar with Mr. N.P.

versus

DCIT, CIRCLE 1(1), DELHI & ANR.

..... Respondents

Through Mr. Sanjay Kumar with Ms. Easha

Kadiyan, Advocates. 72 + W.P.(C) 5298/2022 & CM APPL.15802/2022, CM APPL.15954/2022

EMERGING CAPITAL ADVISORS LIMITED ..... Petitioner

Through Ms. Mitika Choudhary, Advocate.

versus

OFFICE OF INCOME TAX OFFICER 8 1 & ORS. ..... Respondents

Through Mr. Zoheb Hossain, Sr. Standing

Counsel with Mr. Vipul Agrawal and

Mr. Parth Semwal, Advocates.

Mr. J.K. Tripathi, Advocate for

respondent No.2. 75 + W.P.(C) 5301/2022 & CM APPL.15807/2022

BHUPESH KUMAR JINDAL

..... Petitioner

Through Mr. Mani Bhadra Jain with

Mr. Abhyuday Sharma, Advocates.

versus This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 02:07:52

INCOME TAX OFFICER WARD-58(1), & ANR. ..... Respondents

Through Mr. Ajit Sharma, Advocate. 77

+ W.P.(C) 5303/2022 & CM APPL.15810/2022, CM APPL.15811/2022

ECOSENSE SUSTAINABLE SOLUTIONS PVT. LTD...... Petitioner

Through Ms. Shikha Sapra with Mr. Abhinav

Jain, Advocates.

versus

UNION OF INDIA & ANR.

..... Respondents

Through Mr. Kunal Sharma, Advocate. 78 + W.P.(C) 5304/2022 & CM APPL.15812/2022

MUKUL GEHLOT

..... Petitioner

Through Mr. P. Roychaudhuri, Advocate.

versus

ITO WARD 29-1, DELHI & ANR.

..... Respondents

Through Mr. Abhishek Maratha, Advocate.

83 + W.P.(C) 5309/2022 & CM APPL.15823/2022, CM APPL.15824/2022

GMS AUTOMOBILES P. LTD.

..... Petitioner

Through Mr. Himanshu Sinha with

Mr. Bhuwan Dhoopar and Mr. Yash

Varmani, Advocates.

versus

INCOME TAX OFFICER, WARD 10(3), DELHI ..... Respondent

Through Mr. Ajit Sharma with Mr. L.S. Hasan, This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 02:07:52

Advocates. 84 + W.P.(C) 5310/2022 & CM APPL.15857/2022

PALMTREE INFRACON PVT LTD

..... Petitioner

Through Mr. P. Roychaudhuri, Advocate.

versus

ACIT CIRCLE 19 1 DELHI & ANR. ..... Respondents

Through Mr. Sunil Kumar Agarwal with

Mr. Tushar Gupta and Mr. Samarth

Chaudhari, Advocates.

85 + W.P.(C) 5311/2022 & CM APPL.15853/2022, CM APPL.15854/2022

VIJAY SURI

..... Petitioner

Through Mr. Ruchesh Sinha, Advocate.

versus

ASSISTANT COMMISSIONER OF INCOME TAX 67(1), NEW

DELHI & ANR.

..... Respondents with Ms. Adeeba Mujahid, Jr.

Standing Counsel and Mr. Karan

Pandey, Advocate. 88 + W.P.(C) 5314/2022 & CM APPL.15848/2022, CM APPL.15849/2022

RAVI AGRAWAL

..... Petitioner

Through Mr. Amol Sinha with Mr. Ashvini

Kumar, Mr. Rahul Kochar and

Mr. Abhinav Arya, Advocates.

versus

INCOME TAX OFFICER, WARD 43(6) DELHI & ANR. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 02:07:52

..... Respondents

Through Mr. Sunil Kumar Agarwal with

Mr. Tushar Gupta and Mr. Samarth

Chaudhari, Advocates.

CORAM:

HON'BLE MR. JUSTICE MANMOHAN

HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

30.03.2022 O R D E R

1.

Learned counsel for the parties admit that as the impugned notices in the present matters have been issued post 31st March, 2021 without following the procedure prescribed in the substituted Sections 147 to 151 w.e.f. 01st April, 2021, the present matters are covered by the judgment dated 15th 2. The conclusion reached by this Court in Mon Mohan Kohli (supra) is reproduced hereinbelow:- December, 2021 passed by this Court in the case of Mon Mohan Kohli vs. Assistant Commissioner of Income Tax & Anr., W.P.(C) No.6176/2021. “CONCLUSION 97. This Court is of the view that as the Legislature has introduced the new provisions, Sections 147 to 151 of the Income Tax Act, 1961 by way of the Finance Act, 2021 with effect from 1st April, 2021 and as the said Section 147 is not even mentioned in the impugned Explanations, the reassessment notices relating to any Assessment Year issued under Section 148 after 31st

March, 2021 had to comply with the substituted Sections. 98. It is clarified that the power of reassessment that existed prior to 31st March, 2021 continued to exist till the extended period i.e. till 30th June, 2021; however, the Finance Act, 2021 has merely changed the procedure to be followed prior to This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 02:07:52

issuance of notice with effect from 1st

April, 2021. 99. This Court is of the opinion that Section 3(1) of Relaxation Act empowers the Government/Executive to extend only the time limits and it does not delegate the power to legislate on provisions to be followed for initiation of reassessment proceedings. In fact, the Relaxation Act does not give power to Government to extend the erstwhile Sections 147 to 151 beyond 31st March, 2021 and/or defer the operation of substituted provisions enacted by the Finance Act, 2021. Consequently, the impugned Explanations in the Notifications dated 31st March, 2021 and 27th 100. The submission of the Revenue that Section 6 of the General Clauses Act saves notices issued under Section 148 post 31 April, 2021 are not conditional legislation and are beyond the power delegated to the Government as well as ultra vires the parent statute i.e. the Relaxation Act. Accordingly, this Court is respectfully not in agreement with the view of the Chhattisgarh High Court in Palak Khatuja (supra), but with the views of the Allahabad High Court and Rajasthan High Court in Ashok Kumar Agarwal (supra) and Bpip Infra Private Limited (supra) respectively. st 101. The argument of the respondents that the substitution made by the Finance Act, 2021 is not applicable to past Assessment Years, as it is substantial in nature is contradicted by Respondents’ own Circular 549 of 1989 and its own submission that from 1 March, 2021 is untenable in law, as in the present case, the repeal is followed by a fresh legislation on the same subject and the new Act manifests an intention to destroy the old procedure. Consequently, if the Legislature has permitted reassessment to be made in a particular manner, it can only be in this manner, or not at all. st 102. Revenue cannot rely on Covid-19 for contending that the new provisions Sections 147 to 151 of the Income Tax Act, 1961 should not operate during the period 1 July, 2021, the substitution made by the Finance Act, 2021 will be applicable. st April, 2021 to 30th June, 2021 as Parliament was fully aware of Covid-19 Pandemic when it passed the Finance Act, 2021. Also, the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 02:07:52

arguments of the respondents qua non-obstante clause in Section 3(1) of the Relaxation Act, ‘legal fiction’ and ‘stop the clock provision’ are contrary to facts and untenable in law. 103. Consequently, this Court is of the view that the Executive/Respondents/Revenue cannot use the administrative power to issue Notifications under Section 3(1) of the Relaxation Act, 2020 to undermine the expression of Parliamentary supremacy in the form of an Act of Parliament, namely, the Finance Act, 2021. This Court is also of the opinion that the Executive/Respondents/Revenue cannot frustrate the purpose of substituted statutory provisions, like Sections 147 to 151 of Income Tax Act, 1961 in the present instance, by emptying it of content or impeding or postponing their effectual operation.”

3.

Keeping in view the aforesaid, Explanations A(a)(ii)/A(b) to the Notifications dated 31st March, 2021 and 27th 4. Consequently, the impugned reassessment notices issued under Section 148 of the Income Tax Act, 1961 are quashed and the present writ petitions are allowed. If the law permits the respondents/revenue to take further steps in the matter, they shall be at liberty to do so. Needless to state that if and when such steps are taken and if the petitioners have a grievance, they shall be at liberty to take their remedies in accordance with law. April, 2021 are declared to be ultra vires the Relaxation Act, 2020 and are therefore bad in law and null and void.

MANMOHAN, J

DINESH KUMAR SHARMA, J MARCH 30, 2022 st This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 02:07:52

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