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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Reopening of assessment u/s 147 - repeat (2nd) Notice under ...


Court Rules Repeat Tax Notices Invalid Due to Insufficient Justification u/ss 147 and 148.

March 22, 2019

Case Laws     Income Tax     HC

Reopening of assessment u/s 147 - repeat (2nd) Notice under Section 148 - two alleged lacunae or irregularities could not be held to be a sufficient reason for issuing a repeat Notice u/s 148

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