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 notices issued on or after 1-4-2021 under the erstwhile sections 148 to 151 by relying on Explanations in the Notification No.
20/2021, dated 31-3-2021 and Notification No. 38/2021, dated 27-4-2021
which extended applicability of aforesaid provision as they stood on 31-3-
2021, before commencement of Finance Act, 2021, beyond period
