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HomeDirect TaxNotice Dated 31.03.2021 but Issued on 01.04.2021 Attracts New Reassessment Regime; Failure...

Notice Dated 31.03.2021 but Issued on 01.04.2021 Attracts New Reassessment Regime; Failure to Follow S. 148A Makes Proceedings Void Ab Initio: ITAT

Direct Tax

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By Mariya Paliwala
Notice Dated 31.03.2021 but Issued on 01.04.2021 Attracts New Reassessment Regime; Failure to Follow S. 148A Makes Proceedings Void Ab Initio: ITAT

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The Income Tax Appellate Tribunal (ITAT), Indore Bench has quashed reassessment proceedings against the assessee, holding that a notice under Section 148 of the Income Tax Act, though dated 31 March 2021, was actually issued on 1 April 2021, thereby attracting the amended provisions requiring mandatory compliance with Section 148A of the Income Tax Act,…

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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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