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Income Tax - Highlights / Catch Notes

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Reopening of assessment - It was contended that, though the ...


High Court Quashes Notice Issued u/s 148 Due to Incorrect Non-Filing Claim in Reassessment Case.

September 4, 2017

Case Laws     Income Tax     HC

Reopening of assessment - It was contended that, though the return was filed in pursuance of notice u/s 148 dated 31.3.2012, no assessment was made - Therefore, fresh notice dated 15.3.2016 on the premise of non-filing of return is incorrect - Notice quashed. - HC

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