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Supreme Court

Reassessment Notices Under Income Tax Act Amid COVID-19 Extensions. An analysis of the interplay between the Income Tax Act, TOLA, and the Finance Act 2021 regarding reassessment notices issued during the pandemic.

by Admin

Summary of Judgement

The reassessment notices under Sections 147-151 of the Income Tax Act, impacted by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA) due to the COVID-19 pandemic. The Finance Act 2021 introduced significant changes to the reassessment regime. The primary issue was whether reassessment notices issued between April and June 2021 under the old regime could be validated under the new provisions introduced in the Finance Act 2021, given the extensions provided by TOLA.

1. Background of the Case

Acts Involved: The Income Tax Act 1961, TOLA, and the Finance Act 2021 were central statutes.

Sections Involved: Sections 147 to 151 (Reassessment procedure under the Income Tax Act).

COVID-19 Impact: Due to the pandemic, TOLA extended various statutory deadlines, including those for reassessment notices.

2. Interplay Between Statutes

Income Tax Act: Focus on the reassessment provisions that allow the reopening of assessments if income has escaped tax.

TOLA: Enacted to extend statutory deadlines due to COVID-19, including reassessment actions.

Finance Act 2021: Substituted the old reassessment regime with stricter timelines and procedural safeguards (e.g., limiting the reassessment period).

3. Legal Issues

Primary Issue: Whether the reassessment notices issued under the old regime after April 2021 (due to TOLA extensions) can be validated under the Finance Act 2021.

Jurisdictional Issues: Whether these notices, under extended timelines, fall under the purview of the new regime or can be treated under the old law.

4. Submissions

For Union of India: They argued that the TOLA extensions allow reassessment notices issued up to June 30, 2021, under the old regime.

For Respondent (Rajeev Bansal): The respondent contended that post-April 2021, only the new regime under the Finance Act 2021 should apply, and notices under the old regime are invalid.

5. Legal Framework

Strict Interpretation and Workability: The judgment emphasizes the importance of interpreting tax laws strictly, ensuring workability between different statutory regimes (Income Tax Act, TOLA, Finance Act).

6. Decision on Reassessment Notices

Court’s Ruling: The Court extended the validity of the reassessment notices issued between April 1 and June 30, 2021, treating them under the old regime while incorporating the procedural safeguards of the new regime.

Scope of Article 142: The Supreme Court invoked its powers under Article 142 to harmonize the two regimes, ensuring fairness in the reassessment process.

Ratio Decidendi:

The case is centered around the application of statutory deadlines under tax law, specifically the impact of COVID-19-related extensions (TOLA) on reassessment notices and the applicability of procedural changes introduced by the Finance Act 2021. The Supreme Court’s harmonization of the old and new regimes under Article 142 ensures that reassessment notices issued under exceptional circumstances (due to the pandemic) are valid, while maintaining the procedural integrity of the new tax regime.

Acts and Sections Discussed

Income Tax Act 1961: Sections 147 to 151 (Reassessment).

Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA).

Finance Act 2021: Procedural amendments to reassessment.

Article 142 of the Constitution: Supreme Court's power to do complete justice.

Subjects:

Income Tax Reassessment, COVID-19 Relaxation, Statutory Interpretation.

Reassessment, Income Tax Act, TOLA, Finance Act 2021, COVID-19.

The Judgement

Case Title: Union of India & Ors. Versus Rajeev Bansal

Citation: 2024 LawText (SC) (10) 31

Case Number: Civil Appeal No 8629 of 2024 WITH C.A. No. 8631/2024 C.A. No. 9270/2024 C.A. No. 8632/2024 C.A. No. 10238/2024 C.A. No. 8640/2024 C.A. No. 10239/2024 C.A. No. 10240/2024 C.A. No. 8644/2024 C.A. No. 8641/2024 C.A. No. 8650/2024 C.A. No. 8645/2024 C.A. No. 8643/2024 C.A. No. 8649/2024 C.A. No. 8652/2024 C.A. No. 8642/2024 C.A. No. 8647/2024 C.A. No. 8636/2024 C.A. No. 8646/2024 C.A. No. 8639/2024 C.A. No. 8648/2024 C.A. No. 8634/2024 C.A. No. 8651/2024 C.A. No. 8653/2024 C.A. No. 8637/2024 C.A. No. 8654/2024 C.A. No. 8658/2024 C.A. No. 8661/2024 C.A. No. 8638/2024 C.A. No. 8659/2024 C.A. No. 8660/2024 C.A. No. 8662/2024 C.A. No. 8655/2024 C.A. No. 8664/2024 T.P.(C) No. 767/2023 C.A. No. 9253/2024 C.A. No. 8702/2024 C.A. No. 8667/2024 C.A. No. 8666/2024 C.A. No. 8843-8844/2024 C.A. No. 8668/2024 C.A. No. 8678/2024 C.A. No. 8680/2024 C.A. No. 8679/2024 C.A. No. 8669/2024 C.A. No. 8673/2024 C.A. No. 8682/2024 C.A. No. 10242/2024 C.A. No. 8683/2024 C.A. No. 8685/2024 C.A. 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No. 9412/2024 C.A. No. 9414/2024 C.A. No. 9387/2024 C.A. No. 9461/2024 C.A. No. 9925/2024 C.A. No. 9493/2024 C.A. No. 9395/2024 C.A. No. 9534/2024 C.A. No. 8809/2024 C.A. No. 9392/2024 C.A. No. 8804/2024 C.A. No. 9396/2024 C.A. No. 8805/2024 C.A. No. 9437/2024 C.A. No. 9328/2024 C.A. No. 9447/2024 C.A. No. 9455/2024 C.A. No. 9535/2024 C.A. No. 9346/2024 C.A. No. 9465/2024 C.A. No. 9451/2024 C.A. No. 8810/2024 C.A. No. 9398/2024 C.A. No. 9388/2024 C.A. No. 9517/2024 C.A. No. 9559/2024 C.A. No. 9430/2024 C.A. No. 9394/2024 C.A. No. 9459/2024 C.A. No. 9560/2024 C.A. No. 9358/2024 C.A. No. 9536/2024 C.A. No. 8808/2024 C.A. No. 9456/2024 C.A. No. 9384/2024 C.A. No. 9383/2024 C.A. No. 9371/2024 C.A. No. 9457/2024 C.A. No. 9393/2024 C.A. No. 9561/2024 C.A. No. 9518/2024 C.A. No. 9568/2024 C.A. No. 9519/2024 C.A. No. 9520/2024 C.A. No. 9537/2024 C.A. No. 9562/2024 C.A. No. 9538/2024 C.A. No. 9563/2024 C.A. No. 9407/2024 C.A. No. 9397/2024 C.A. No. 8814/2024 C.A. No. 9564/2024 C.A. No. 9408/2024 C.A. No. 9539/2024 C.A. No. 9436/2024 C.A. No. 8811/2024 C.A. No. 9446/2024 C.A. No. 9460/2024 C.A. No. 9540/2024 C.A. No. 8806/2024 C.A. No. 9541/2024 C.A. No. 9542/2024 C.A. No. 9543/2024 C.A. No. 9544/2024 C.A. No. 9521/2024 C.A. No. 9400/2024 C.A. No. 9545/2024 C.A. No. 9522/2024 C.A. No. 9438/2024 C.A. No. 8836-8837/2024 C.A. No. 9441/2024 C.A. No. 9468/2024 C.A. No. 9546/2024 C.A. No. 9547/2024 C.A. No. 9523/2024 C.A. No. 9571/2024 C.A. No. 9548/2024 C.A. No. 9319/2024 C.A. No. 9401/2024 C.A. No. 9355/2024 C.A. No. 9361/2024 C.A. No. 9471/2024 C.A. No. 9472/2024 C.A. No. 9362/2024 C.A. No. 9549/2024 C.A. No. 9467/2024 C.A. No. 9550/2024 C.A. No. 9448/2024 C.A. No. 9551/2024 C.A. No. 9445/2024 C.A. No. 9552/2024 C.A. No. 9443/2024 C.A. No. 8945/2024 C.A. No. 8813/2024 C.A. No. 9339/2024 C.A. No. 9464/2024 C.A. No. 9565/2024 C.A. No. 8817/2024 C.A. No. 9524/2024 C.A. No. 9310/2024 C.A. No. 9553/2024 C.A. No. 9343/2024 C.A. No. 8835/2024 C.A. No. 9313/2024 C.A. No. 9357/2024 C.A. No. 9372/2024 C.A. No. 8933/2024 C.A. No. 9554/2024 C.A. No. 8812/2024 C.A. No. 9525/2024 C.A. No. 8815/2024 C.A. No. 9320/2024 C.A. No. 9442/2024 C.A. No. 9466/2024 C.A. No. 9526/2024 C.A. No. 9439/2024 C.A. No. 9926/2024 C.A. No. 9555/2024 C.A. No. 9527/2024 C.A. No. 8935/2024 C.A. No. 9385/2024 C.A. No. 9528/2024 C.A. No. 8816/2024 C.A. No. 8936/2024 C.A. No. 8839/2024 C.A. No. 9572/2024 C.A. No. 9440/2024 C.A. No. 9344/2024 C.A. No. 9566/2024 C.A. No. 9237/2024 C.A. No. 9242/2024 C.A. No. 8633/2024 C.A. No. 8657/2024 C.A. No. 9251/2024 C.A. No. 9569/2024 C.A. No. 9307/2024 C.A. No. 9570/2024 C.A. No. 9577/2024 C.A. No. 10293/2024 C.A. No. 9435/2024 C.A. No. 9403/2024 C.A. No. 8834/2024 C.A. No. 9382/2024 C.A. No. 9579/2024 C.A. No. 9318/2024 C.A. No. 9580/2024 C.A. No. 9315/2024 C.A. No. 9326/2024 C.A. No. 9405/2024 C.A. No. 9591/2024 C.A. No. 9406/2024 C.A. No. 9593/2024 C.A. No. 9582/2024 C.A. No. 9587/2024 C.A. No. 9594/2024 C.A. No. 9054/2024 C.A. No. 10985 /2024 (Arising out of SLP(C) No. 17283/2024) C.A. No. 9402/2024 C.A. No. 9047/2024 C.A. No. 9588/2024 C.A. No. 8934/2024 C.A. No. 9595/2024 C.A. No. 9404/2024 C.A. No. 9409/2024 C.A. No. 9589/2024 C.A. No. 8833/2024 C.A. No. 9244/2024 C.A. No. 9249/2024 C.A. No. 9426/2024 C.A. No. 9045/2024 C.A. No. 9281/2024 C.A. No. 10036/2024 C.A. No. 9600/2024 C.A. No. 8937/2024 C.A. No. 9278/2024 C.A. No. 9590/2024 C.A. No. 9601/2024 C.A. No. 9169/2024 C.A. No. 10986 /2024 (Arising out of SLP(C) No. 17284/2024) C.A. No. 9274/2024 C.A. No. 9276/2024 C.A. No. 9416/2024 C.A. No. 9286/2024 C.A. No. 9179/2024 C.A. No. 9227/2024 C.A. No. 9219/2024 C.A. No. 9209/2024 C.A. No. 9415/2024 C.A. No. 9279/2024 C.A. No. 9417/2024 C.A. No. 8828/2024 C.A. No. 8832/2024 C.A. No. 9190/2024 C.A. No. 9182/2024 C.A. No. 9197/2024 C.A. No. 9283/2024 C.A. No. 9174/2024 C.A. No. 10987 /2024 (Arising out of SLP(C) No. 17286/2024) C.A. No. 9176/2024 C.A. No. 10988 /2024 (Arising out of SLP(C) No. 17287/2024) C.A. No. 9418/2024 C.A. No. 9284/2024 C.A. No. 9419/2024 C.A. No. 8829/2024 C.A. No. 9214/2024 C.A. No. 9420/2024 C.A. No. 9193/2024 C.A. No. 8831/2024 C.A. No. 9185/2024 C.A. No. 9421/2024 C.A. No. 9423/2024 C.A. No. 9424/2024 C.A. No. 8830/2024 And With C.A. No. 9425/2024

Date of Decision: 2024-10-03