SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA
ITA 1915/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17
Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha
Section 132
reassessment should be judged by the law as existing on the date of issue of notice and that if the notice and the assessment year is within the time period in compliance to the retrospective law, such notice can’t be questioned. The principle that the liability to the State is independent of any consideration of time and the legislature
