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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Reassessment - in response to the notice u/s 148, the returns ...


Tax Officer Misses Section 143(2) Notice Post-Reassessment Filing, Sparking Key Procedural Dispute in Tax Case.

March 19, 2019

Case Laws     Income Tax     HC

Reassessment - in response to the notice u/s 148, the returns were filed in consequence thereof, the officer has to apply his mind to the contents of fresh return and then issue a notice u/s 143(2) which has not been done in the present case.

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