Post-2021 Reassessment Held Void Due to Non-Compliance With Section 148A

Desu Enterprises Vs ITO (ITAT Hyderabad) Old-Law Reassessment Collapses — Section 148 Notice Issued Post-01.04.2021 Without Section 148A Held Void The Hyderabad Bench of the Income Tax Appellate Tribunal quashed the reassessment proceedings on a pure jurisdictional defect, holding that the notice issued under Section 148 was invalid in law. The decisive issue was the true date of issuance of the reassessment notice. Although the notice bore the date 31.03.2021, the assessees conclusively demonstrated—through email delivery timestamps and Income-tax portal records—that the notice was actu...