https://www.taxtmi.com/caselaws?id=423730 The High Court quashed the communication rejecting objections to the reopening of assessment under amended Section 148-A of the Income Tax Act, 1961. The court referred to a recent Supreme Court judgment clarifying that the modified procedure under Section 148-A applies to notices issued both before and after 01.04.2021. The matter was remanded for further proceedings in line with the Supreme Court directives, ensuring compliance with the amended provisions. The writ petition was disposed of accordingly, with related motions closed without costs. en-us Thu, 12 May 2022 00:00:00 +0530 Mon, 13 Jun 2022 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423730 The High Court quashed the communication rejecting objections to the reopening of assessment under amended Section 148-A of the Income Tax Act, 1961. The court referred to a recent Supreme Court judgment clarifying that the modified procedure under Section 148-A applies to notices issued both before and after 01.04.2021. The matter was remanded for further proceedings in line with the Supreme Court directives, ensuring compliance with the amended provisions. The writ petition was disposed of accordingly, with related motions closed without costs. Case-Laws Income Tax Thu, 12 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423730