Income Tax Act, 1961, Section 149 – Whether the JAO’s act of generating Notice in the ITBA portal on 31st March, 2021, without despatching the Notice meets the test of the expression ‘shall be issued’ in Section 149 of the Act of 1961, and saves the Notices from being time barred?
Income Tax Act, 1961, Section 149 - Whether the JAO’s act of generating Notice in the ITBA portal on 31st ...
