Section 148 Notice Served on 01-04-2021 Invalid; Re-opening Quashed for Non-Compliance with 148A

Ketan Natvarlal Shah Vs ITO (ITAT Surat) The ITAT, Surat Bench, held that re-opening based on a notice u/s 148 dated 31-03-2021 but actually issued/served on 01-04-2021 is invalid in law, as it falls under the new reassessment regime effective from 01-04-2021. In this case (AY 2013-14), the AO claimed to have issued notice u/s 148 on 31-03-2021 under the old law. However, system-generated records clearly showed that the notice was issued and served through e-proceedings on 01-04-2021. Once the notice crosses into 01-04-2021, the AO was mandatorily required to follow the procedure u/s 148A—tr...