https://www.taxtmi.com/caselaws?id=428679 The court disposed of the application regarding the discrepancy in Document Identification Numbers (DIN) on Section 148 notices, accepting the explanation provided by the Respondent and confirming the genuineness of the notices. Regarding the validity of notices dated 31st March, 2021 under Section 148, the court directed the Assessing Officer to verify the date of issuance based on conflicting records and legal precedent. The outcome of reassessment proceedings would hinge on determining whether the notices were dispatched before or after 1st April, 2021, with varying implications. The petition and pending applications were disposed of with specific instructions to the Assessing Officer. en-us Tue, 27 Sep 2022 00:00:00 +0530 Thu, 06 Oct 2022 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428679 The court disposed of the application regarding the discrepancy in Document Identification Numbers (DIN) on Section 148 notices, accepting the explanation provided by the Respondent and confirming the genuineness of the notices. Regarding the validity of notices dated 31st March, 2021 under Section 148, the court directed the Assessing Officer to verify the date of issuance based on conflicting records and legal precedent. The outcome of reassessment proceedings would hinge on determining whether the notices were dispatched before or after 1st April, 2021, with varying implications. The petition and pending applications were disposed of with specific instructions to the Assessing Officer. Case-Laws Income Tax Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428679