Reopening of assessment u/s 147 - Section 148A of IT Act kicked ...

Court Evaluates Reopening of Tax Assessment u/ss 147 and 148A; Stresses Individual Case Assessment Before Judicial Intervention.

January 13, 2023

Case Laws Income Tax HC

Reopening of assessment u/s 147 - Section 148A of IT Act kicked in - The argument that post logical end of Section 148 legal drill if the writ petitioner comes to this Court alternate remedy rule will be put against the writ petitioner is going beyond the realm of surmises and conjectures also. It all has to be dealt with on a case to case basis and it is clearly premature to interfere at this stage - HC

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Reopening of assessment u/s 147 - Section 148A of IT Act kicked ...

Court Evaluates Reopening of Tax Assessment u/ss 147 and 148A; Stresses Individual Case Assessment Before Judicial Intervention.

January 13, 2023

Case Laws Income Tax HC

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