Notice issued to assessee u/s 148 on the basis of information ...

Tax Notice u/s 148 Void; Apply Section 153C for Search-Related Cases Instead.

July 7, 2016

Case Laws Income Tax AT

Notice issued to assessee u/s 148 on the basis of information received from DIT(Investigation) on the basis of search & seizure operation conducted at the premises of another assessee is void-ab-initio. Provisions of 153C could be invoked and not 148/147.

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Notice issued to assessee u/s 148 on the basis of information ...

Tax Notice u/s 148 Void; Apply Section 153C for Search-Related Cases Instead.

July 7, 2016

Case Laws Income Tax AT

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