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Calcutta HC quahses Section 148 Notices Due to Expiry of Three-Year Limitation
Case Law Details
- Case Name
- Shivam Dealcom Private Limited Vs JCIT (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Shivam Dealcom Private Limited Vs JCIT (Calcutta High Court)
In Shivam Dealcom Private Limited Vs JCIT, the Calcutta High Court examined the validity of reassessment proceedings initiated for Assessment Year 2015-16 through a show-cause notice dated 25 November 2025 issued under Section 148A(b) of the Income Tax Act, along with subsequent notices under Sections 148A(d) and 148 dated 29 January 2026.
The petitioner argued that the reassessment notices were invalid because Section 149 of the Income Tax Act had been amended with effect from 1 September 2024. According to the peti...
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