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

Court Rules Section 148A Order Preliminary, Not Final; Section 148 Proceedings to Follow for Full Contest Opportunity.

September 13, 2022

Case Laws Income Tax HC

Reopening of assessment u/s 147 - validity of order u/s 148A - the Assessing Officer has passed an order u/s 148A of the Act which is not final adjudication but a preliminary order. The final proceedings are liable to be drawn under Section 148 of the Act, in which the petitioner will get the full opportunity to contest the matter. Writ Petition, being premature, is hereby dismissed. - HC

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

Court Rules Section 148A Order Preliminary, Not Final; Section 148 Proceedings to Follow for Full Contest Opportunity.

September 13, 2022

Case Laws Income Tax HC

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