Case Law Details
Case Name : Geeta Agarwal Wife Of Shri Navratan Agarwal Vs ITO (Rajasthan High Court)
Related Assessment Year : 2016-17
Courts :
All High Courts Rajasthan High Court
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Geeta Agarwal Wife Of Shri Navratan Agarwal Vs ITO (Rajasthan High Court)
It is contended that as in the present case, the income, which is alleged to have escaped assessment, is far below Rs.50 lacs i.e., Rs.8 lacs, the bar under clause (a), sub-section (1) of Section 149 of the Act would come into play and the notice under Section 148 of the Act which has been issued on 26.07.2022 pertaining to relevant assessment year 2016-2017, is apparently barred by law.
There is nothing in Section 149 of the Act or in any other provisions of the Act after the Finance Act amendment with effect from 01.04...
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Author Bio
is Revenue has filed any petition at supreme court as all cases regarding section 148 income tax notice is to transfer from Rajasthan highcourt to supreme court.if filed then what is status?