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Time limit for issue of section 149 notice is in respect of Section 148 & not for Section 148A
Case Law Details
- Case Name
- Sylph Technologies Limited Vs Principal Chief Commissioner of Income Tax (Madhya Pradesh HC)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All High Courts, Madhya Pradesh HC
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Sylph Technologies Limited Vs Principal Chief Commissioner of Income Tax (Madhya Pradesh HC)
The time limit for issue of notice under section 149 is in respect of Section 148 and not for Section 148A.
1. The AO had issued issued a notice dated 28.06.2021 under pre-amended sec. 148 of the Income tax Act.
2. Later in consequence to the order passed by the Hon’ble Apex Court in UOI v/s Ashish Agrawal and CBDT Instruction No.1/2022 dated 11.05.2022 for implementation of the aforesaid judgment, The AO issued a fresh notice dated 20.05.2022 under newly inserted Section 148 of the Act t...
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