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India: SC Upholds Validity Of Reassessment Notices

Published: June 10, 2022

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.

Source: natlawreview.com

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West BengalUttar PradeshAshok Kumar AgarwalV Rafiq MasihAshish AgarwalMon Mohan KohliSupreme CourtDriveshafts India LtdUnion Of IndiaBagaria PropertiesInvestment Private LtdIncome Tax ActShow Cause NoticeRelaxation ActCentral GovernmentFinance ActHigh CourtsAssessing OfferFinance BillCivil AppealInvestment PrivateDeepa BhatnagarRafiq MasihSection 148Ost April 1