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    <title>Legal status of notices issued under Section 148 for assessment/re-assessment for Assessment year 2013-14 and subsequent years after the prescribed time elapsed</title>
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    <description>The Supreme Court directed that impugned notices issued under the old regime be treated as having been issued under section 148A of the substituted law and as show cause notices, requiring assessing officers to provide material relied upon and to follow the procedural safeguards of the new provision, while dispensing with prior specified authority approval as a one time measure for those notices and leaving available all defenses and powers under the substituted law.</description>
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    <pubDate>Mon, 20 Feb 2023 13:29:12 +0530</pubDate>
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      <title>Legal status of notices issued under Section 148 for assessment/re-assessment for Assessment year 2013-14 and subsequent years after the prescribed time elapsed</title>
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      <description>The Supreme Court directed that impugned notices issued under the old regime be treated as having been issued under section 148A of the substituted law and as show cause notices, requiring assessing officers to provide material relied upon and to follow the procedural safeguards of the new provision, while dispensing with prior specified authority approval as a one time measure for those notices and leaving available all defenses and powers under the substituted law.</description>
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