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Case Law Details

Case Name : Armada D1 Pte. Ltd. Vs DCIT (Bombay High Court)
Appeal Number : WP (L) No. 11766 of 2021
Date of Judgement/Order : 09/06/2021
Related Assessment Year : 2013-14
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Armada D1 Pte. Ltd. Vs DCIT (Bombay High Court)

Notice under Section 148 stayed by Bombay High Court in view of conflict between new Income Tax Provisions for reopening of Assessment with Old Provisions

On 3rd June Bombay High Court has stayed the operation of Notice under Section 148 dated 7th April 2021 for Assessment Year 2013-14 in the case of Armada D1 Pte Limited vs. DCIT  in Writ Petition (L) No. 11766 of 2021 due to the reason of not issuing notice under section 148-A which is a precondition for issuing notice under section 148 now as per Finance Act 2021. Under old provisions there was no requirement of issuing notice under section 148.  An interim stay is granted on Notice under Section 148 dated 7th April 2021. The department is permitted to file reply within three weeks. Matter listed for 1st July 2021.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

1. By this Petition, the Petitioner is challenging the notice dated 7th April, 2021 issued by Respondent No.1 under Section 148 of the Income Tax Act, 1961 (‘the Act’) for the assessment year 2013-2014 on the ground that the Respondents have violated the mandatory provisions for issuance of notice, which have been effective from 1st April, 2021.

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I am a Chartered Accountant in Practice from last 32 years. Any one who wants to discuss something related to Income Tax can mail me at rajeevjain_ca@yahoo.com or call on 9810581427. View Full Profile

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3 Comments

  1. K K SINGLA ADVOCATE PATIALA says:

    The Central Govt. has no powers to direct the issue of notices under the provisions of Income Tax Act which stand amended/deleted w.e.f.01.04.2021. Such notices could only be issued only upto 31.03.2021.

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