Case Law Details
Case Name : K & S Fincon Pvt. Ltd. Vs ITO (ITAT Delhi)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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K & S Fincon Pvt. Ltd. Vs ITO (ITAT Delhi)
Whether the notice issued under Section 148 dated 20.07.2022 for AY 2013–14 is barred by limitation,( Amended 148 read with TOLA)
I. Background and Chronology
The appeal concerned AY 2013–14. The material dates are
Particulars
Date
Return filed
26.10.2013
Assessment u/s 143(3)
14.03.2016
Original notice u/s 148 (old regime)
07.06.2021
SC judgment in Ashish Agarwal
04.05.2022
Notice u/s 148A(b)
18.05.2022
Assessee reply
02.06.2022
Order u/s 148A(d)
20.07.2022
Fresh notice u/s 148
20.07.2022
The legal issue raised before ...
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