AKASH SHAH vs THE ASSISTANT COMMISSIONER OF INCOME-TAX
Whether notice issued u/s 148 of the Income Tax Act dated 08.04.2021 for A.Y. 2015-16 is barred by limitation and invalid in view of TOLA and the decisions in Union of India vs. Rajeev Bansal and Deepak Steel & Power Ltd. --- Held Yes, notice is time-barred and void ab initio; consequent assessment order u/s 147 r.w.s 144B quashed. Whether delay of 23 days in filing appeal should be condoned --- Held Yes.
🔒 Direct Access Blocked
For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.