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Income Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Validity of notice u/s 148 - At the stage of issue of the notice ...


Section 148 Notice Validity Hinges on Material Suggesting Taxable Income Escape, Says High Court Case Law.

July 16, 2014

Case Laws     Income Tax     HC

Validity of notice u/s 148 - At the stage of issue of the notice the only requirement is to examine whether on the available material a reasonable person could form a reasonable view to believe that income chargeable to tax has escaped assessment - HC

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