Income Tax Officer vs Sunita Salhotra

Authority: ITAT Tribunal/Court: Delhi Date: 2025-02-12 AY: 2015-16 Section: 148, 10(38), 69C, 148A(b), 148A(d), 151A, 144B, 147, 149 Acts: Income Tax Act 1961, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020 Result: Allowed Citation: 426Taxpundit185 Justices: Vikas Awasthy, Manish Agarwal Appeal No: ITA 4306/DEL/2024
Whether notice u/s 148 of the Income Tax Act issued for AY 2015-16 on 25/07/2022 is barred by limitation --- Held Yes; Whether the Revenue's admission before Supreme Court regarding dropping notices for AY 2015-16 issued on or after 1st April 2021 applies --- Held Yes

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