Case Law Details
Case Name : Logix Infratech Private Limited Vs DCIT (Delhi High Court)
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All High Courts Delhi High Court
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Logix Infratech Private Limited Vs DCIT (Delhi High Court)
Present writ petition has been filed challenging the order dated 28th July, 2022 passed under Section 148A(d) along with notice dated 28th July, 2022 issued under Section 148 of the Income Tax Act, 1961 (‘the Act’) for the assessment year 2013-14 and the proceedings initiated pursuant thereto.
Learned counsel for the Petitioner states that the Respondent initiated the proceedings under Section 148A of the Act on the basis of incorrect
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AY14-15 is in any case time barred as per 149 provisio 1