Case Law Details
Case Name : Swati Viren Karani Vs ITO (Gujarat High Court)
Related Assessment Year : 2014-15
Courts :
All High Courts Gujarat High Court
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Swati Viren Karani Vs ITO (Gujarat High Court)
The case of Swati Viren Karani Vs ITO involves a challenge to a notice issued under Section 148 by the Assessing Officer to reopen the assessment for the assessment year 2014-15. The court examined the validity of the notice based on the new provisions introduced by the Finance Act, 2021.
The Finance Act, 2021, introduced Section 148A and recast Section 149, altering the time limit for issuing notices for reopening assessments. The Supreme Court clarified that notices iss
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