https://www.taxtmi.com/caselaws?id=297120 The Bombay HC granted an ad-interim stay on reassessment proceedings initiated under Section 148 for assessment year 2013-2014, pending further hearing. The petition challenged the notice on the ground that the mandatory procedure introduced from 1 April 2021, including inquiry and an opportunity of being heard under Section 148A, had not been followed before issuing the reassessment notice. The Revenue sought time to file a reply, and the matter was directed to be listed again. en-us Thu, 03 Jun 2021 00:00:00 +0530 Thu, 19 Aug 2021 23:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297120 The Bombay HC granted an ad-interim stay on reassessment proceedings initiated under Section 148 for assessment year 2013-2014, pending further hearing. The petition challenged the notice on the ground that the mandatory procedure introduced from 1 April 2021, including inquiry and an opportunity of being heard under Section 148A, had not been followed before issuing the reassessment notice. The Revenue sought time to file a reply, and the matter was directed to be listed again. Case-Laws Income Tax Thu, 03 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297120