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SC upheld decision that seciont 148A is applicable on every notice.It observed that the Revenue erred in issuing the impugned notices under the unamended provision when they should have been issued as per the substituted provisions introduced through the Finance Act 2021.
The tax department’s capricious plan to harass taxpayers by extending the validity of a tax provision by 3 months was grounded in the so-called Relaxation Act of 2020
In a significant relief to 1083 taxpayers, the Calcutta High Court (HC) has asked the income-tax (I-T) department to quash notices issued under section 148 of the I-T Act after 31 March 2021.
In a significant relief to 1083 taxpayers, the Calcutta High Court (HC) has asked the income-tax (I-T) department to quash notices issued under section 148 of the I-T Act after 31 March 2021.
In a significant relief to thousands of taxpayers, a division bench of the Delhi High Court has asked the Income Tax (I-T) department to quash all notices issued under section 148 of the I-T Act after 1 April 2021.