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HomeDirect TaxReassessment Notice for AY 2015-16 Issued After April 1, 2021 Is Invalid:...

Reassessment Notice for AY 2015-16 Issued After April 1, 2021 Is Invalid: Bombay High Court Quashes Entire Proceedings

Direct Tax

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By Mariya Paliwala
Bombay High Court

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The Bombay High Court has quashed a reassessment notice issued under Section 148 of the Income Tax Act for Assessment Year (AY) 2015–16, holding that such notices issued after April 1, 2021 are invalid in law and set aside the consequential assessment order and all related proceedings. The bench of Justice B. P. Colabawalla and…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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