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Case Name : Tata Communications Transformation Services Limited Vs ACIT (Bombay High Court)
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Tata Communications Transformation Services Limited Vs ACIT (Bombay High Court) 1. Mr. Jehangir Mistri, learned Senior Advocate appearing for petitioner vehemently contends that the impugned notice under section 148 of Income Tax Act, 1961 in the present matter issued on 21/05/2021 is absolutely untenable on various grounds. He submits several provisions of the Income Tax Act including those of section 148 and various other provisions have been substituted by the Finance Act, 2021 which has been enforced since 01/04/2021. When, effectively, the earlier provisions of various sections, inter ali...
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