Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (8) TMI 196 - HC - Income TaxReopening of assessment u/s 147 - Assessment time barred - applicability of the newly inserted provisions of Section 148A and the amendments brought inter alia in Section 149 - HELD THAT:- We may note that somewhat similar issues have also arisen before this court, in other petitions, as well. Given the fact that the department is contesting the very same issue in the Bombay High Court as well, wherein, an interim stay has been granted qua the proceedings before that Court, in the fitness of things, in our view, a similar direction needs to be issued in this matter, especially having regard to the fact that the matter pertains to AY 2003-2004. Accordingly, issue notice.
|