ITAT Delhi Quashes Reassessment for Non-Compliance with Section 148/148A

SGA Infotech Private Limited Vs ACIT (ITAT Delhi)

ITAT Delhi Quashes Reassessment for Non-Compliance with Amended section 148/148A—Notice Issued on 01.04.2021 Held Invalid

In this appeal, SGA Infotech Pvt Ltd challenged the reassessment framed u/s 147 pursuant to a notice u/s 148 that was digitally signed on 31.03.2021 but, as evidenced on page 99 of the paper book (reflected on the ITBA portal), was Please become a Premium member. If you are already a Premium member, login here to access the full content.