Sharda Jain Vs PCIT-1 (Chhattisgarh High Court)
Case ke facts
Madam Sharda Jain ke case mein department ne assessment year 2015-16 ke liye 1 April 2021 ke baad naya reassessment notice bheja. Supreme Court ke TOLA limitation ke rules ke baad bhi aisa kiya.
Mudda (Issue)
Kya 1 April 2021 ke baad reassessment ka notice valid hai?
Faisla (Held)
Court ne bola ki ye notice illegal hai. Supreme Court ke order ke baad department aise notice nahi bhej sakta tha. Section 148A(d) orders aur Section 148 notices radd kar diye.
Practical takeaway
Agar aapko 1 April 2021 ke baad ka assessment notice mila hai to Supreme Court ki TOLA limitation check karo. Ho sakta hai notice invalid ho.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-17.