Rajasthan HC stays Section 148 Income Tax Notice for AY 2014-15

Hemant Gokhru vs. UOI & Ors (Rajasthan High Court)

Learned Senior Counsel Shri Balia assisted by Shri Priyansh Arora submits that as per first proviso to Section 149 of the Income Tax Act, the impugned notice dated 22.7.2022 issued to the petitioner under Section 148 for the assessment year 2014-­2015 is without jurisdiction because it was already time barred under the unamended provision. He further submits that in identical controversy, the Calcutta High Court as well as Punjab High Court and the Division Bench

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