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2022 (12) TMI 1423 - HC - Income TaxValidity of reopening of assessment - notice issued u/s 148A(b) - period of limitation - as notice issued u/s 148 is time-barred as issued beyond the window available i.e., between 01.04.2021 and 30.06.2021 as per the provisions of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 - HELD THAT:- The record shows that on two previous occasions, i.e., 10.10.2022 and 21.11.2022, opportunity was given to Mr Maratha to obtain instructions. Obviously, no instructions have been received by Mr Maratha. Issue notice. Respondents accepts notice on behalf of the respondents (which includes CBDT/respondent no.3). A counter-affidavit will be filed within three weeks from today.List the matter on 21.07.2023
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