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Income Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Validity of notice for reassessment u/s 148 - attempt to revisit ...

Case Laws     Income Tax

March 28, 2014

Validity of notice for reassessment u/s 148 - attempt to revisit this issue a third time is nothing but the tax authorities’ effort to overreach the law and resultantly a sheer harassment of the assessee - HC

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  9. The High Court held that for a valid reassessment notice u/s 148 of the Income Tax Act, the Revenue must comply with Section 151A, which mandates the issuance of such...

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