Tata Communications Transformation Services Ltd. and Rajebahadur Madhusudan Trimbak vs ACIT, Pr. CIT and Ors.
Validity of reassessment notice-Sections 148, 148A of the Income Tax Act, 1961. Section 3 (1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Finance Act, 2021. Effective date of amendment-Assessees challenge initiation of assessment proceedings under Section 148 of Act after 1st April 2021 under provisions of Act, as it existed before 1 [LexDoc Id : 596386]
