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
Courts :
All High Courts Bombay High Court
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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 B
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whether any final decision by any court has come in this matter?
any update on above judment?
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.