Reopening of assessment u/s 148 - period of limitation - High ...

Income Tax

January 31, 2024

Reopening of assessment u/s 148 - period of limitation - High Court [2022 (11) TMI 1443 - ALLAHABAD HIGH COURT] has quashed the notice and assessment order once it is found that, impugned notice under Section 148 of the Income Tax Act, 1961 was issued to the petitioner on 01.04.2021 i.e. after expiry of limitation on 31.03.2021 - Supreme Court declined to interfere with the impugned judgment and order passed by the High Court.

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Reopening of assessment u/s 148 - period of limitation - High ...

Income Tax

January 31, 2024

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