ACIT v. Sahjanand Diamonds

Court: ITAT Mumbai
Head Notes:

Non-issuance of the sec. 148 notice within the surviving time limit as per the judgement of the Supreme Court in the case of UOI vs. Rajeev Bansal (2024), 469 ITR 46 (SC), renders such notice time barred and consequently the assessment is required to be quashed and set aside.

Law:
Section(s): Sec. 148
Counsel(s): Rahul Sarda
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Uploaded By ITAT Online Manager
Date of upload: May 21, 2026

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