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Income Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Validity of notice issued for re-assessment - satisfaction of ...

Income Tax

May 17, 2018

Validity of notice issued for re-assessment - satisfaction of requirement of section 151(2) before issuance of notice u/s 148 - it was a fit case for issuance of notice u/s 148 - Merely because the papers were thereafter for some erroneous reason also placed before the Commissioner who also recorded his similar satisfaction would not take away anything from the previous conclusion. - HC

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