Case Law Analysis
|Income Tax Appellate Tribunal
Section 148 Reassessment Notice Void Post-01.04.2021 for AY 2015-16 | ITAT Surat
ITAT Surat quashed a reassessment notice u/s 148 issued after 01.04.2021 for AY 2015-16, relying on Rajeev Bansal (SC) and Deepak Steel (SC). The ruling clarifies procedural validity of reassessment notices under amended Section 147-149 post-TOLA amendments.