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. + T =$ - ; =$ . . I # - $- =$=$ 1
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OProvided that no notice under section 148 shall be issued at any time in a case for the relevant
assessment year beginning on or before 1st day of April, 2021, if a notice under section 148 or
section 153A or section 153C could not have been issued at that time on account of being beyond
the time limit specified under the provisions of clause (b) of sub-section (1) of this section or
section 153A or section 153C, as the case may be, as they stood immediately before the
commencement of the Finance Act, 2021”
14. 8 4 @ 8 % ) Keenara Industries Private Ltd v. ITO (2023) 147 taxmann.com
585 (Guj) (HC) + 8 % Rajeev Bansal v. UOI (2023) 147 taxmann.com 549 (All)
(HC) I # . - I-I=$= E0+ 1 &&
15. ( . New India Assurance Company Ltd. Vs. ACIT [2024] 158 taxmann.com 367
(Bombay)[15-01-2024][ AY 2013-14 ]: 1 ! + ' 1
* . & % ! . ! =$ -; /& - ;-;=$=$
=$= . 1 ! # =#;
;=$== & Union of India v. Ashish Agarwal ]=$==^ -# /! ! R I=#R /!
#-I ( ' )* 1 : 1 " 1 @
!

16. ( . Godrej Industries Ltd. Vs. ACIT Circle – 14(1)(2) [2024] 160 taxmann.com 13
(Bombay)[28-02-2024] ]+T =$ ; , ^ " . ! @ % .
1 / % 1 1 # 1 1 - ; ;
=$== 1 ! < + =$= 1 ! .
# . ! =$ ; , . ; ;=$= ? & "
" 1 . ! ' *' * !& % & %
- ; ;=$== 1 !
17. 7 & @ " " . & % . +T G=$ -; I=$ ; , & % .
& ! ) " ! G
UOI &Ors v Rajeev Bansal SLP (C) No. 6706/2023
ITO Vs. Keenara Industries Private Limited SLP (C) No. 9712/2023.
0 ? . & ! & ! & .
& ! ) . " 1 ? . . ! .
& !
Scope and application of New provision for reassessment:
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Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons