Case Law Details
Case Name : Keenara Industries Private Limited Vs ITO (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 17321 of 2022
Date of Judgement/Order : 07/02/2023
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Keenara Industries Private Limited Vs ITO (Gujarat High Court)
HC held that substituted provisions of sections 147 to 151 shall be applicable w.e.f. 01.04.2021, and as per First Proviso to Section 149, limitation as specified under unamended provision as it stood prior to 01.04.2021, shall be applicable. As
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