Case Law Details
Case Name : Mon Mohan Kohli Vs Assistant Commissioner of Income Tax & Anr. (Delhi High Court)
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All High Courts Delhi High Court
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Mon Mohan Kohli Vs ACIT & Anr. (Delhi High Court)
This Court is of the view that as the Legislature has introduced the new provisions, Sections 147 to 151 of the Income Tax Act, 1961 by way of the Finance Act, 2021 with effect from 1st April, 2021 and as the said Section 147 is not even mentioned in the impugned Explanations, the reassessmen
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