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SC judgment not applies to Section 148 notice for AY 2013-14 to 2015-16
Case Law Details
- Case Name
- Ajay Bhandari Vs Union of India (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All High Courts, Allahabad High Court
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Ajay Bhandari Vs Union of India (Allahabad High Court)
Reassessment — Reopening of assessment — Reopening notice issued under unammended provisions — Reliefs sought in petition is to quash impugned notice u/s 148 — Held, as per Clauses 6.2 and 7.1 of Board’s Circular dated 11.05.2022, if a case does not fall under Clause (b) of sub-Section (i) of Section 149 for Assessment Years 2013-14, 2014-15 and 2015-16 (where income of an assessee escaping assessment to tax is less than Rs.50,00,000/-) and notice has not been issued within limitation under unamended provisions of Section 149...
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