https://www.taxtmi.com/highlights?id=68962 Reopening of assessment u/s 147 - Validity of order u/s 148A - all such notices when they would relate to Assessment Year 2013-14 or Assessment Year 2014-15 would be time barred as per the provisions of the Act as applicable in the old regime prior to 01.04.2021. Furthermore, these notices cannot be issued as per the amended provision of the Act. - HC en-us Tue, 28 Mar 2023 14:38:59 +0530 Tue, 28 Mar 2023 14:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68962 Reopening of assessment u/s 147 - Validity of order u/s 148A - all such notices when they would relate to Assessment Year 2013-14 or Assessment Year 2014-15 would be time barred as per the provisions of the Act as applicable in the old regime prior to 01.04.2021. Furthermore, these notices cannot be issued as per the amended provision of the Act. - HC Highlights Income Tax Tue, 28 Mar 2023 14:38:59 +0530 https://www.taxtmi.com/highlights?id=68962