Jurisdiction to issue notice u/s 148 - Income escaping ...

High Court Reviews Validity of Section 148 Notice for Income Escaping Assessment Amid Claims of Faceless Reassessment Violation.

September 21, 2023

Case Laws Income Tax HC

Jurisdiction to issue notice u/s 148 - Income escaping assessment - Assessee submitted that, it was required to get the re-assessment done in a faceless manner, rather than being assessed by the jurisdictional officer - the procedure adopted by the respondent-Department is in contravention to the statute i.e. the Finance Act, 2021, at the first instance. Secondly, it is also in direct contravention to the directives issued by the Hon’ble Supreme Court in the case of Ashish Agarwal - HC

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Jurisdiction to issue notice u/s 148 - Income escaping ...

High Court Reviews Validity of Section 148 Notice for Income Escaping Assessment Amid Claims of Faceless Reassessment Violation.

September 21, 2023

Case Laws Income Tax HC

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