https://www.taxtmi.com/highlights?id=61932 Reopening of assessment u/s 147 - Scope of Section 148A as newly inserted - In plain terms a notice which had become time barred prior to 01.04.2021 as per the then prevailing provisions, would not be revived by virtue of the application of Section 149(1)(b) effective from 01.04.2021. All the notices issued in the present cases are after 01.04.2021 and have been issued without following the procedure contained in Section 148A of the Act and are therefore invalid. - HC en-us Sat, 12 Feb 2022 21:06:37 +0530 Sat, 12 Feb 2022 21:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61932 Reopening of assessment u/s 147 - Scope of Section 148A as newly inserted - In plain terms a notice which had become time barred prior to 01.04.2021 as per the then prevailing provisions, would not be revived by virtue of the application of Section 149(1)(b) effective from 01.04.2021. All the notices issued in the present cases are after 01.04.2021 and have been issued without following the procedure contained in Section 148A of the Act and are therefore invalid. - HC Highlights Income Tax Sat, 12 Feb 2022 21:06:37 +0530 https://www.taxtmi.com/highlights?id=61932