https://www.taxtmi.com/caselaws?id=446534 Madras HC held that two notices issued under Section 148 for Assessment Year 2013-2014 created procedural complications. The first notice dated 30.03.2021 was served on 07.04.2021, requiring compliance with new Section 148A regime effective from 01.04.2021 per Supreme Court's Ashish Agarwal decision. The assessment order dated 30.03.2022 was quashed, directing fresh proceedings under new provisions within six months. The second notice dated 07.04.2021 was deemed unnecessary and quashed. Writ petition allowed. en-us Fri, 10 Nov 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446534 Madras HC held that two notices issued under Section 148 for Assessment Year 2013-2014 created procedural complications. The first notice dated 30.03.2021 was served on 07.04.2021, requiring compliance with new Section 148A regime effective from 01.04.2021 per Supreme Court's Ashish Agarwal decision. The assessment order dated 30.03.2022 was quashed, directing fresh proceedings under new provisions within six months. The second notice dated 07.04.2021 was deemed unnecessary and quashed. Writ petition allowed. Case-Laws Income Tax Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446534