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Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 698/Asr/2024 Assessment Year: 2013-14
reassessment notice to travel back in time to their original date when such notices were to be issued (ie 31-3-2021) and then new section 149 of the act is to be applied. (para 1.2 of assessment order) Accordingly original notices issued upto 30-6-2021 (issued in this case is on 7-6-2021) is valid and further