This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 148 Notice Invalid Since Issued After Surviving 23-Day Limitation Period
Case Law Details
- Case Name
- K & S Fincon Pvt. Ltd. Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
K & S Fincon Pvt. Ltd. Vs ITO (ITAT Delhi)
Whether the notice issued under Section 148 dated 20.07.2022 for AY 2013–14 is barred by limitation,( Amended 148 read with TOLA)
I. Background and Chronology
The appeal concerned AY 2013–14. The material dates are
Particulars
Date
Return filed
26.10.2013
Assessment u/s 143(3)
14.03.2016
Original notice u/s 148 (old regime)
07.06.2021
SC judgment in Ashish Agarwal
04.05.2022
Notice u/s 148A(b)
18.05.2022
Assessee reply
02.06.2022
Order u/s 148A(d)
20.07.2022
Fresh notice u/s 148
20.07.2022
The legal issue raised before ...
Author Info
