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HC stays section 148 notice for violation of new provisions effective from 1st April 2021
Case Law Details
- Case Name
- Armada D1 Pte. Ltd. Vs DCIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- 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 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 p...
Author Info
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.