This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Reassessment proceedings barred by limitation cannot be pursued: Rajasthan HC
Case Law Details
- Case Name
- Late Shri Rafiq Ahmed Querashi Vs Central Board Of Direct Taxes (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All High Courts, Rajasthan High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Late Shri Rafiq Ahmed Querashi Vs Central Board Of Direct Taxes (Rajasthan High Court)
Rajasthan High Court in the case of Late Shri Rafiq Ahmed Querashi Vs Central Board of Direct Taxes addressed a petition challenging the validity of reassessment proceedings initiated under Section 148 of the Income Tax Act, 1961. The petitioner contended that the reassessment notice issued for the assessment year (AY) 2015-16 on July 28, 2022, was time-barred as per the amendments introduced by the Finance Act, 2021. The petition sought to quash the notice under Section 148 and the related ...






