Mon Mohan Kohli & Others v. Assistant Commissioner of Income Tax & Others

Parties Involved

Facts Summary

The case involves a batch of 1346 writ petitions filed by various assessees challenging the legality and validity of reassessment notices issued by the respondents post 31st March, 2021 under Sections 148, 149, and 151 of the Income Tax Act, 1961. The petitioners argue that the reassessment notices were issued in violation of the new provisions introduced by the Finance Act, 2021, which came into force on 1st April, 2021. The respondents, however, contend that the notices were issued in accordance with the Explanations in the Notifications dated 31st March, 2021 and 27th April, 2021, issued under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The core issue revolves around whether the Government/Executive can make or change law of the land by way of Explanations to Notifications without specific authority from the Legislature and whether the Government/Executive can impede the implementation of law made by the Legislature.…

Legal Issues

• 1. Whether the Government/Executive can make or change law of the land by way of Explanations to Notifications without specific authority from the Legislature?
• 2. Whether the Government/Executive can impede the implementation of law made by the Legislature?

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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