Case Law Details
Case Name : Touchstone Holdings Pvt. Ltd. Vs ITO (Delhi High Court)
Related Assessment Year : 2013-14
Courts :
All High Courts Delhi High Court
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Touchstone Holdings Pvt. Ltd. Vs ITO (Delhi High Court)
Delhi High Court allows reopening of AY 2013-14 (despite being beyond 6 years from 1st April 2021), basing on extension as per Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA).
The time limit for issuing notice under unamended Section 149 which was falling from 20th March 2020 till 31st March 2021 was extended by Section 3 of TOLA read with Notification No. 20/2021 dated 31st March, 2021, and Notification No. 38/2021 dated 27th April, 2021, until 30th June, 2021.
The initial notice in the present ...
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