https://www.taxtmi.com/caselaws?id=459144 A notice under section 148 of the Income-tax Act issued after 31 March 2021 was treated as falling within the amended reassessment regime because it was communicated after that date. Compliance with section 148A was mandatory before issuing such notice, and failure to follow that procedure rendered the notice and consequential proceedings unsustainable. The notice and all resulting proceedings were quashed, with liberty to proceed afresh in accordance with law. en-us Wed, 27 Apr 2022 00:00:00 +0530 Mon, 02 Dec 2024 19:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459144 A notice under section 148 of the Income-tax Act issued after 31 March 2021 was treated as falling within the amended reassessment regime because it was communicated after that date. Compliance with section 148A was mandatory before issuing such notice, and failure to follow that procedure rendered the notice and consequential proceedings unsustainable. The notice and all resulting proceedings were quashed, with liberty to proceed afresh in accordance with law. Case-Laws Income Tax Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459144