Over 1,300 I-T notices from old regime quashed by Delhi HC

The Delhi High Court has quashed more than 1,300 reassessment notices that the income-tax department had issued, saying that the new tax regime did not empower it to reopen cases after March 31 this year.The Delhi High Court has quashed more than 1,300 reassessment notices that the income-tax department had issued.

“Notifications dated March 31, 2021 and April 21, 2021 are declared ultra vires the Relaxation Act, 2020 and therefore bad in law and null and void,” the high court said, while quashing the notices and allowing the writ petitions.