Reopening of assessment u/s 147 - Scope of Section 148A as newly ...

High Court Invalidates Post-April 1, 2021, Income Tax Notices for Non-Compliance with Section 148A Procedures.

February 12, 2022

Case Laws Income Tax HC

Reopening of assessment u/s 147 - Scope of Section 148A as newly inserted - In plain terms a notice which had become time barred prior to 01.04.2021 as per the then prevailing provisions, would not be revived by virtue of the application of Section 149(1)(b) effective from 01.04.2021. All the notices issued in the present cases are after 01.04.2021 and have been issued without following the procedure contained in Section 148A of the Act and are therefore invalid. - HC

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Reopening of assessment u/s 147 - Scope of Section 148A as newly ...

High Court Invalidates Post-April 1, 2021, Income Tax Notices for Non-Compliance with Section 148A Procedures.

February 12, 2022

Case Laws Income Tax HC

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