Notification challenged as there was no force majeure in existence to exercise power under Section 168A
Last updated: 29 March 2024
Court :
Gauhati High Court
Brief :
The Hon'ble Gauhati High Court in the case of M/s. Indus Towers Ltd. v. Union of India [WP(C)/ 529/2024 dated February 12, 2024], held that as per interim orders passed by the various High Court in respect to Notification No. 09/2023-CT dated March 31, 2023 ("the Notification"), the Assessee shall file the reply to the Notice, however, till the returnable date, no final order in respect of the Impugned Notice shall be passed. Hence, this Court passed the same order in the present case as well.
Citation :
WP(C)/ 529/2024 dated February 12, 2024
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Bimal Jain
Published in Income Tax
Views : 209
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