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Income Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Validity of reopening of assessment - notice under section 148 ...


Reassessment Order Quashed: Section 148 Notice Sent to Wrong Address Violates Natural Justice Principles.

November 10, 2020

Case Laws     Income Tax     AT

Validity of reopening of assessment - notice under section 148 issued at wrong address - While passing impugned reassessment order, principle of natural justice and ‘audi alterm partem’ needs to be followed. - impugned notice issued u/s148 at the wrong address quashed and the consequential assessment order passed is set aside. - AT

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