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Income Tax - Highlights / Catch Notes

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Reassessment u/s 148 - time limit for notice - change of opinion ...


Reassessment u/s 148: Court Dismisses Writ Petitions Challenging Jurisdiction and Time Limits in Tax Notices.

May 17, 2019

Case Laws     Income Tax     HC

Reassessment u/s 148 - time limit for notice - change of opinion - case on hand is one that of the mixed question of law and facts - AO is empowered to consider the issue relating to jurisdiction, time limit and all other legal grounds raised by the writ petitioner at the time of passing the final orders - writ petitions dismissed

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