2023 (5) TMI 641

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..... mendment by the Finance Act 2021, which introduced the new amended provisions i.e., Sections 147 to 151 with effect from 1st April, 2021 - HC held notice u/s 148 pertaining to AY 2015-16 was issued on 30th March 2021, i.e., prior to 1st April 2021. Also, it was beyond the period of six years after the expiry of the AY in question, thus notice is hereby quashed - HELD THAT:- We are not inclined to .....

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