Case Law Details
Case Name : Bagaria Properties and Investment Pvt. Ltd. & 1082 Anr. Vs. U.O.I & Ors. (Calcutta High Court)
Appeal Number : W.P.O. No. 244 of 2021
Date of Judgement/Order : 17/01/2022
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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Bagaria Properties and Investment Pvt. Ltd. & 1082 Anr. Vs. U.O.I & Ors. (Calcutta High Court)
Introduction: –
Hon. Calcutta High Court Quashes Notices under Section 148 of Income Tax Act, 1961 which were Issued After 31st March 2021 in 1083 cases.
The Finance Act, 2021 has Substituted the provisions relating to Reassessment and a new set of reassessment proceedings have been introduced from 1st April 2021.
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