Bombay High Court Quashes Reassessment Notice for Non-Compliance with Time Limit and Approval Requirement under Income Tax Act, 1961. The order under Section 148A(d) and notice under Section 148 for AY 2018-19 were invalid as they were passed after three years from the end of the assessment year without approval of the Principal Chief Commissioner.
15 Feb 2023The petitioner, Mrs. Chitra Supekar, a housewife, challenged the notice dated 20th March 2022 issued under Section 148A(b) of the Income Tax Act, 1961...




