Reassessment Notice Issued on or after 1 April 2021 Must Follow Amended Section 148A  

Aseem Sehgal Vs ITO (ITAT Delhi) The appeals concern assessment years 2015–16 to 2017–18 and arise from reassessment orders issued under Sections 147 and 144B of the Income-tax Act. The sole issue examined by the Tribunal is whether the Assessing Officer was justified in framing reassessment under the pre-April 2021 provisions despite issuing the notice under Section 148 to the assessee on 1 April 2021. The assessee, a salaried individual who regularly filed returns, was issued a notice dated 31 March 2021 but dispatched by email only on 1 April 2021 at 7:20 a.m. The reassessment was compl...