Madras High Court set aside Reassessment Notices issued under Old Income Tax Act as Taxation Relaxation Act Does not apply on Repealed Provisions [Read Judgment]

By Taxscan Team - On February 13, 2022 2:50 pm - 3 mins read

Madras High Court - Reassessment notices - old Income Tax Act - Income Tax Act - Taxation Relaxation Act - Repealed Provisions - Taxscan

The Madras High court has set aside Reassessment notices issued under old Income Tax Act as Taxation Relaxation Act Does not apply on Repealed Provisions. The reason for the challenge to the Explanations is in reference to the reassessment notices issued to the petitioners under Section 148 of the Act of 1961 on or after…

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