Reopening of assessment u/s 147 - Validity of order u/s 148A - ...

Case Laws Income Tax

March 28, 2023

Reopening of assessment u/s 147 - Validity of order u/s 148A - all such notices when they would relate to Assessment Year 2013-14 or Assessment Year 2014-15 would be time barred as per the provisions of the Act as applicable in the old regime prior to 01.04.2021. Furthermore, these notices cannot be issued as per the amended provision of the Act. - HC

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Reopening of assessment u/s 147 - Validity of order u/s 148A - ...

Case Laws Income Tax

March 28, 2023

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