https://www.taxtmi.com/highlights?id=69417 Reopening of assessment u/s 147 - time limit for issuance of notice for reopening of the assessment - Validity of order u/s 148A - The Taxation and Other Laws Act, 2020 was rightly viewed to be a secondary legislation. It was therefore held that secondary legislation would not override the principal legislation-the Finance Act, 2021. - HC en-us Tue, 25 Apr 2023 10:37:24 +0530 Tue, 25 Apr 2023 10:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69417 Reopening of assessment u/s 147 - time limit for issuance of notice for reopening of the assessment - Validity of order u/s 148A - The Taxation and Other Laws Act, 2020 was rightly viewed to be a secondary legislation. It was therefore held that secondary legislation would not override the principal legislation-the Finance Act, 2021. - HC Highlights Income Tax Tue, 25 Apr 2023 10:37:24 +0530 https://www.taxtmi.com/highlights?id=69417