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Section 148 Notice Quashed as SC Ruling Settled Limitation Issue: Bombay HC
Case Law Details
- Case Name
- Devendra Jaswantrai Shah Vs ITO (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Devendra Jaswantrai Shah Vs ITO (Bombay High Court)
Whether a reassessment notice issued under Section 148 on 18.04.2022 for A.Y. 2015–16 is valid in law, considering the limitation period and the scope of extension under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA), especially in light of the Supreme Court ruling in Union of India vs. Rajeev Bansal.
Facts: The petitioner was issued a show cause notice dated 24.03.2022 alleging escapement of income arising from an immovable property transaction. Due to oversight, the petitione...
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