Case Law Details
Case Name : Hexaware Technologies Limited Vs ACIT (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Hexaware Technologies Limited Vs ACIT (Bombay High Court)
Notice Issued Under Section 148 by JAO Is Invalid as It Ought to Have Been Issued Under the Faceless Regime as per Section 151A of the Income Tax Act, 1961.
Notable Propositions:
1. Time Limitation Aspect U/S 149(1) First Proviso AY 2015-2016 Held Time Barred on 31.03.2022: “Section 149(1)(b) of the erstwhile provisions provided a time limit of six years from the end of the relevant assessment year for issuing notice under Section 148 of the Act. For the relevant assessment year, being Assessment Year 2015-2016, the 6th year expir...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
Proof reading should have been done before uploading the article. There is absence in sentence formation. Spelling mistakes are also rampant. Vital words are missing in several sentences turning statements senseless. Please take care.