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1 - 10 of 32 (0.34 seconds)THE FINANCE ACT, 2021
Section 148 in THE FINANCE ACT, 2021 [Entire Act]
Section 149 in THE FINANCE ACT, 2021 [Entire Act]
Section 149 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Union Of India vs Rajeev Bansal on 31 October, 2023
13. Considering the above facts and also applying the ratio laid
down by the Hon'ble Supreme Court in the case of Union of India Vs.
Rajeev Bansal (Supra), we are of the opinion that notice issued u/s 148 of
the Act dated 23/07/2022 is barred by the period specified u/s 149 of the
Act. Consequently, the re-assessment proceedings initiated thereupon is
hereby quashed.