Petitioner challenges the validity of notifications 20/2021 and 38/2021 issued u/s 148 of the Income-tax Act, 1961

Last updated: 20 August 2021
Quick Summary
The Madhya Pradesh High Court is hearing a case where a petitioner is challenging the constitutionality of CBDT Notifications 20/2021 and 38/2021, issued under Section 148 of the Income-tax Act, 1961. Similar petitions have been entertained by other High Courts, with interim protection granted to petitioners. The court has allowed the respondents time to file a reply and has ordered that no coercive action be taken against the petitioner until the next hearing.

Court :
Madhya Pradesh High Court

Brief :
The petitioner has challenged the validity of the notification numbers 20/2021 and 38/2021.

Citation :
WP-15207-2021

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