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Validity of 148 issued on 20.07.2022, Income Tax

Issue Id: - 119380
Dated: 1-11-2024
By:- Ajay Ajmera

Validity of 148 issued on 20.07.2022


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Dear all

Recently on 03.10.2024, Honble Supreme court has delivered its judgement on validity of 148 Notices issued between 01.04.2021 to 30.06.2021. please advise whether 148 for A.Y. 2013-14 issued on 20.07.2022 is valid or not, having regards to the following facts:-

1. Original 148:28.06.2021

2. 148A(1)(d); 26.05.2022

3. Time allowed to response: 09.06.2022

4.Date of Assessee Submissions: 03.06.2022

5. Date of new 148: 20.07.2022

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