Madhya Pradesh High Court Stays CBDT Notifications

Madhya Pradesh High Court Stays CBDT Notifications

The Court granted interim protection to the Petitioner by directing no coercive action would be taken against him

The Madhya Pradesh High Court stayed the notifications of the Central Board of Direct Taxes dated 31 March 2021 and 27 April 2021.

A Division Bench of the High Court of Madhya Pradesh, comprising Chief Justice Mohammad Rafiq and Justice Vijay Kumar Shukla, dealt with the matter titled Vijay Kumar Devnani v Income Tax Officer & Ors.

The Petitioner through his petition had challenged the constitutionality of certain provisions of the notifications issued by the Central Board of Direct Taxes, which are listed below:

• CBDT Notification No.20/2021 dated 31 March 2021.

• CBDT Notification No.38/2021 dated 27 April 2021.

The Petitioner contended that similar petitions challenging the constitutionality of the aforesaid notifications had been placed before various High Courts, wherein those Courts had entertained such similar petitions and granted interim protection to the Petitioners in it.

The Respondent – Authorities did not deny the existence of these similar petitions being granted interim protection but instead prayed for time to submit their reply.

The Court took into consideration the similar writ petitions filed before the various High Courts in Bombay, Delhi and Calcutta, wherein these Courts had granted interim protection.

Therefore, the Court granted interim protection to the Petitioner by directing no coercive action would be taken against the Petitioner pursuant to the notifications and it further permitted the Respondent – Authorities to file its reply.