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Calcutta HC Quashes Section 148 notices issued after 31.03.2021 in 1083 Cases
Case Law Details
- Case Name
- Bagaria Properties and Investment Pvt. Ltd. & 1082 Anr. Vs. U.O.I & Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- 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.
On 29th September, 2020, The Relaxation Act was passed by the Parliament, which provided for extension of various time limits for completion of actions under...
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