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2022 (5) TMI 1614 - HC - Income TaxValidity of reopening of assessment - period of limitation - Date of issuance of notice - HELD THAT:- As the impugned notice through email was sent to the petitioner on 01.04.2021. Thus, it has been admitted by the respondents that the impugned notice under Section 148 of the Income Tax Act, 1961 was issued to the petitioner on 01.04.2021 i.e. after expiry of limitation on 31.03.2021. Respondents admits that the controversy involved in the present writ petition is covered by the judgment of Daujee Abhushan Bhandar Pvt. Ltd. Vs. Union Of India And 2 Others (2022 (3) TMI 784 - ALLAHABAD HIGH COURT] and, therefore, this writ petition may also be disposed of in terms of the said judgment. The impugned notice u/s 148 and the reassessment order passed are hereby quashed.
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