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2023 (7) TMI 180 - SCH - Income TaxReopening of assessment u/s 147 - barred by limitation - Period of limitation to issue notice issued u/s 148A(b) - power to extend the time period under the first proviso to section 149(1) - scope of Taxation and Other Laws (Relaxation and Amendment of Certain Provision) Act, 2022 [TLA Act ] - HELD THAT:- Exemption from filing certified copy of the impugned judgment is granted. Issue notice, returnable on 10.07.2023. In the meantime, the impugned judgment and order passed by the High Court in 2023 (3) TMI 104 - GUJARAT HIGH COURT] shall remain stayed.
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