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Supreme Court Uphold Over 90,000 Re-Assessment Notices Deeming them as Sec 148A Notices - (05 May 2022)

DIRECT TAXATION

Supreme Court upheld the reassessment notices under Section 148 of the unamended Income Tax Act which were issued beyond 01.04.2021 (the effective date of amendment of the said provision by the Finance Act, 2021) to be deemed to have been issued under Section 148A of the IT Act.

Tags : REASSESSMENT NOTICES   INCOME TAX ACT   SECTION 148A   SUPREME COURT  

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