Post-2021 Reassessment Held Void Due to Non-Compliance With Section 148A

Desu Enterprises Vs ITO (ITAT Hyderabad)

Old-Law Reassessment Collapses — Section 148 Notice Issued Post-01.04.2021 Without Section 148A Held Void

The Hyderabad Bench of the Income Tax Appellate Tribunal quashed the reassessment proceedings on a pure jurisdictional defect, holding that the notice issued under Section 148 was invalid in law.

The decisive issue

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