Validity of Notice u/s 148 of Income Tax Act must be Evaluated Based on Legal Framework Existing on Date of Issuance: Bombay HC [Read Order]

The court emphasised the necessity for the department to strictly adhere to the procedural requirements laid down in the Income Tax Act
By Ashkar Tovarishch - On July 24, 2024 3:11 pm - 2 mins read
Income Tax - Income Tax Act - Income Tax Notice - Bombay High Court - Bombay HC - TAXSCAN

The Bombay High Court quashed an order and a notice issued under Section 148 of the Income Tax Act, highlighting that the validity of such notices must be evaluated based on the legal framework existing on the date of issuance. The petitioner, Rohan Nayan Shah, challenged the impugned order dated 18.07.2022, issued under Section 148A(d)…

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