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1 - 3 of 3 (0.18 seconds)THE FINANCE ACT, 2021
M/S Arati Marketing Private Limited vs Union Of India And Ors on 29 September, 2023
In all these writ petitions subject matter of
challenge by the petitioners are the impugned notices
issued on or after 1st April, 2021 under Section
148(Old) of the Income Tax Act, 1961 by converting
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or treating the same under Section 148A(b) of the
Income Tax Act inserted by Finance Act, 2021 which
came into effect from 1st April, 2021 and all
subsequent proceedings thereunder relating to
assessment year 2013-2014 and 2014-2015 on the
ground that the same are barred by limitation and in
support of their contention petitioners relied on an
unreported common judgement of this Court in a
batch of matters dated 9th February, 2024 in WPO
No. 2747 of 2022 (M/s. Arati Marketing Pvt. Ltd - Vs.
Union of India & Ors.).
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