Reopening of assessment u/s 147 - Validity of order 148A - the ...

Income Tax

March 14, 2023

Reopening of assessment u/s 147 - Validity of order 148A - the reassessment proceedings initiated are unsustainable on the the ground of violation of the procedure prescribed u/s 148A(b) of the Act on account of failure of the AO to provide the requisite material which ought to have been supplied alongwith the information in terms of the said section. - The order impugned passed u/s 148A(d), the notice impugned u/s 148 of the Act are hereby quashed. - HC

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Reopening of assessment u/s 147 - Validity of order 148A - the ...

Income Tax

March 14, 2023

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