Reopening of assessment u/s 147 - operation of Section 148A - ...

COVID-19 Pandemic Extends Pre-Amendment Powers for Income Tax Notices u/ss 147 and 148A Until March 2021.

December 23, 2021

Case Laws Income Tax HC

Reopening of assessment u/s 147 - operation of Section 148A - Effect of COVID pandemic and lock down - Extension of provisions of Section 148 which was prevailing prior to the amendment of Finance Act, 2021 - the power to issue notice under Section 148 which was prior to the amendment was also saved and the time was extended. In a result, the notice issued on 30.03.2021 (Annexure P-1) would also be saved. - HC

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Reopening of assessment u/s 147 - operation of Section 148A - ...

COVID-19 Pandemic Extends Pre-Amendment Powers for Income Tax Notices u/ss 147 and 148A Until March 2021.

December 23, 2021

Case Laws Income Tax HC

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