https://www.taxtmi.com/caselaws?id=775952 The ITAT Delhi held that a notice issued under Section 148 on 31-3-2021 but served on 1-4-2021 mandates reassessment under the amended provisions of Section 148A. The AO framed reassessment under the old provisions, which was contrary to the Supreme Court ruling in Ashish Agarwal and Delhi HC decision in Rajeev Chopra. Consequently, the reassessment order dated 28-3-2022 was quashed as void ab initio. The assessee's appeals were allowed. en-us Wed, 30 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775952 The ITAT Delhi held that a notice issued under Section 148 on 31-3-2021 but served on 1-4-2021 mandates reassessment under the amended provisions of Section 148A. The AO framed reassessment under the old provisions, which was contrary to the Supreme Court ruling in Ashish Agarwal and Delhi HC decision in Rajeev Chopra. Consequently, the reassessment order dated 28-3-2022 was quashed as void ab initio. The assessee's appeals were allowed. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775952