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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Validity of order u/s 148A(d) - An order under Section 148 (d) ...


Section 148A(d) Order Not an Assessment or Demand; Petitioner Can Challenge Section 147 Proceedings Later. High Court Dismisses Writ.

February 28, 2023

Case Laws     Income Tax     HC

Validity of order u/s 148A(d) - An order under Section 148 (d) of the Income Tax Act, 1961, itself is neither an assessment nor a demand and petitioner still will have ample scope and opportunity to make out a case if any for dropping of the proceeding under Section 147 of the Act in subsequent proceeding after the order passed under Section 148 (d) of the Act. WP dismissed. - HC

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