INCOME TAX OFFICER, WARD 2(1)(1), SURAT v. RAJDHANI DIAMOND PVT. LTD
Supreme Court of India | Diary 10102/2024
Status
Judgement - of Main Case
Decided On
03-10-2024
Bench
HON'BLE THE CHIEF JUSTICE, HON'BLE MR. JUSTICE J.B. PARDIWALA and HON'BLE MR. JUSTICE MANOJ MISRA
Petitioner
INCOME TAX OFFICER, WARD 2(1)(1), SURAT
Respondent
RAJDHANI DIAMOND PVT. LTD
Primary Holding
Under the Income Tax Act, reassessment notices issued under the old regime between 1 April 2021 and 30 June 2021 are deemed valid if saved by TOLA's extension of limitation periods, but notices issued thereafter must comply with the new reassessment regime introduced by the Finance Act 2021, including its time limits and sanction requirements.
Full judgment text is temporarily unavailable. Please try again later.
You can download the PDF instead.