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Bombay HC Sets Aside Reassessment Order for Section 148 Notice Issued on 1 April 2021
Case Law Details
- Case Name
- Jose Kattadyil Joseph Vs ACIT-19(1) (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Jose Kattadyil Joseph Vs ACIT-19(1) (Bombay High Court)
The Bombay High Court heard a writ petition challenging a notice dated 31.03.2021 issued under Section 148 of the Income Tax Act, 1961, and the consequential assessment order dated 29.03.2022. The petitioner contended that although the notice bore the date 31.03.2021, it was digitally signed and therefore issued only on 01.04.2021. Since the Finance Act, 2021 came into force on 01.04.2021, the petitioner argued that the reassessment proceedings could not continue under the unamended provisions of Section 148 and were required to comply wi...
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