Case Law Details
Case Name : Armada D1 Pte. Ltd. Vs DCIT (Bombay High Court)
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 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 Please become a Premium member. If you are already a Premium member, login here to access the full content.
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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.