Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2006 (2) TMI 88 - HC - Income Tax
Notice u/s 148 – reassessment - maintainability of the writ petition for quashing a notice under section 148 of the Act and/or a speaking order disposing of the objections filed thereto. - main thrust of the objections was that the deductions under section 10A had been rightly claimed and rightly allowed in the original assessment and there was no question of any income escaping assessment - whether the proposed reassessment is based only on a change of opinion or is founded on some other material that the Assessing Officer has noticed to initiate action against the assessee