Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Notice u/s 148 of Income Tax Act without following Modified Procedure under Finance Act, 2021 is invalid: Telangana HC sets aside Reassessment Notice
Income Tax
The Telangana High Court recently invalidated a notice issued under section 148 of the Income Tax Act, 1961, ruling that it did not adhere to the modified procedure mandated by the Finance Act, 2021.
The court set aside the reassessment notice, emphasizing that notices issued post-amendment by the Finance Act, 2021 should have followed the provisions of Section 148A. Referring to its earlier decision in related cases, the court underscored that the respondent Department's actions were contrary to statutory requirements and directives from the Supreme Court.
Consequently, the court quashed the impugned notices and subsequent orders, declaring them unsustainable. A.V.A. Siva Kartikeya represented the petitioner(s), while Ms. B. Sapna Reddy and Sri J.V. Prasad appeared for the respondent.
