Reassessment notice issued under old section 148 after 31.03.2021 invalid – High Court
December 5, 2021
High Courts, Income Tax
Reassessment notice issued under old section 148 after 31.03.2021 invalid as reassessment provisions are substituted by Finance Act, 1921 with effect from 01.04.2021. ABCAUS Case Law CitationABCAUS 3565 (2021) (12) HC Important case law relied referred:Union of India & Ors. Vs. S. Srinivasan, (2012) 7 SCC 683Palak Khatuja …