https://www.taxtmi.com/highlights?id=69019 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 Fri, 31 Mar 2023 17:13:21 +0530 Fri, 31 Mar 2023 17:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69019 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 Fri, 31 Mar 2023 17:13:21 +0530 https://www.taxtmi.com/highlights?id=69019