https://www.taxtmi.com/caselaws?id=415801 The court in this case found that reassessment notices issued under Section 148 of the Income Tax Act, 1961 post-amendment by the Finance Act, 2021 were invalid as they did not comply with the new provisions introduced by the amendment, specifically Section 148A. The court quashed the reassessment notices and allowed the possibility for the assessing authority to initiate reassessment proceedings in accordance with the amended provisions of the Act, ensuring compliance with the required legal procedures. en-us Thu, 02 Dec 2021 00:00:00 +0530 Tue, 14 Dec 2021 08:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415801 The court in this case found that reassessment notices issued under Section 148 of the Income Tax Act, 1961 post-amendment by the Finance Act, 2021 were invalid as they did not comply with the new provisions introduced by the amendment, specifically Section 148A. The court quashed the reassessment notices and allowed the possibility for the assessing authority to initiate reassessment proceedings in accordance with the amended provisions of the Act, ensuring compliance with the required legal procedures. Case-Laws Income Tax Thu, 02 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415801