Reassessment proceedings barred by limitation period u/s 149(1)(b) of Finance Act, 2021. Impugned notice...

Reassessment proceedings barred by limitation period u/s 149(1)(b) of Finance Act, 2021. Impugned notice u/s 148 dated 15.04.2021 for AY 2015-16 quashed. Consequential reassessment proceedings set aside due to lack of sanction/approval for issuance of notice as per substituted Finance Act, 2021. Appellant succeeds on legal issues, decided in favor of assessee. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X