INCOME TAX : Where assessee-firm challenged notice issued under section 148 on 30-6-2021 on grounds that same was issued without following procedure under section 148A which came into force on 1-4-2021 by Finance Act, 2021 and without giving assessee an opportunity to be heard, in view of fact that pandemic and lockdown prevailed all over India and people were unable to file their returns and considering said situation Ministry of Finance had issued Notification No. 20/2021,INCOME TAX : Where assessee-firm challenged notice issued under section 148 on 30-6-2021 on grounds that same was issued without following procedure under section 148A which came into force on 1-4-2021 by Finance Act, 2021 and without giving assessee an opportunity to be heard, in view of fact that pandemic and lockdown prevailed all over India and people were unable to file their returns and considering said situation Ministry of Finance had issued Notification No. 20/2021,www.taxmann.com Latest Case LawsRead More
