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1968 (8) TMI 13 - SC - Income Tax
On a proper construction of s. 297(2)(d)(ii) of the new Act, the ITO cannot issue a notice under s. 148 in order to reopen the assessment of an assessee in a case where the right to reopen the assessment was barred under the old Act at the date when the new Act came into force - notice issued by ITO under s. 148 of IT Act, 1961 was liable to set aside - Revenue appeal dismissed