Section 148 Notices Issued After Cut-Off Date Non-Est: ITAT Delhi

ITO Vs Shri Pawan Goyal (ITAT Delhi) Section 148 Notices Issued After Cut-Off Date Non-Est – ITAT Delhi Grants Relief to Assessee; ITAT Delhi Quashes Reopening – 148 Notices Issued After 31.03.2022 Barred by Limitation Revenue filed appeals challenging CIT(A)’s orders quashing reassessment proceedings initiated for AYs 2013-14 to 2015-16. Assessee, through Rule 27 petition, argued that the notices issued u/s 148 were time-barred. Original notice u/s 148 had been issued on 30.06.2021 but later dropped in light of SC ruling in Ashish Aggarwal (138 taxmann.com 64). Fresh notices u/s 148 iss...