2024 (11) TMI 252

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..... ication of TOLA to the Income Tax Act after 1 April 2021 - TOLA and notifications issued under it will also apply to reassessment notices issued after 1 April 2021 or not? - As decided by HC [ 2023 (3) TMI 1538 - GUJARAT HIGH COURT] all original notices under section 148 of the Act referable to the old regime and issued between 01.04.2021 to 30.06.2021 would stand beyond the prescribed permissible .....

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..... issues which have been concluded by the judgment of this Court in Rajeev Bansal (supra). Pending applications, if any, stand disposed of. - HON'BLE THE CHIEF JUSTICE DHANANJAYA YESHWANT CHANDRACHUD, HON'BLE MR. JUSTICE J.B. PARDIWALA And HON'BLE MR. JUSTICE MANOJ MISRA For the Petitioner : Mr. Raghavendra P Shankar, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Karan Lahiri, Adv. Mr. B K Sa .....

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