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Supreme court decision on 148 dated 03.10.2024 - Income Tax

Extract

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 148:28.06.2022 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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