Held that Letter was issued by AO on 28th May, 2022 as per the amended law and since the assessee filed her reply on 15th June, 2022, notice under s. 148 issued on 29th July, 2022 was well within the prescribed time-limit. AY. 2017-18)
Pushpadevi Shivlal Rathi v. ITO (2025) 233 TTJ 12 / 245 DTR 16 (SMC) (Pune) (Trib)
S. 148 : Reassessment-Notice-Limitation-First notice under s. 148 was issued on 30th June, 2021-Since the notice was issued after 1st April, 2021, amended provisions effective from 1st April, 2021 were applicable-Notice is within limitation period. [S. 147, 148A(d)]
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