Reopening of assessment - validity of order passed u/s 148A(d) - ...

Court Rules: Foundational Allegation Must Be in Initial Notice for Valid Assessment Reopening u/s 148A(d.

October 20, 2022

Case Laws Income Tax HC

Reopening of assessment - validity of order passed u/s 148A(d) - if the foundational allegation is missing in the notice issued under Section 148A(b) of the Act, the same cannot be incorporated by issuing a supplementary notice. - HC

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Reopening of assessment - validity of order passed u/s 148A(d) - ...

Court Rules: Foundational Allegation Must Be in Initial Notice for Valid Assessment Reopening u/s 148A(d.

October 20, 2022

Case Laws Income Tax HC

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