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Income Tax - Highlights / Catch Notes

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Reopening of assessment u/s 147 - notice issued u/s 148A(b) - ...


High Court Grants Fair Opportunity to Petitioner After Technical Portal Issue in Sections 147 and 148A(b) Assessment Case.

June 3, 2023

Case Laws     Income Tax     HC

Reopening of assessment u/s 147 - notice issued u/s 148A(b) - non availing the opportunity to defend its case to the petitioner - As some technical snag on the portal, which deprived the petitioner of such opportunity. Petitioner deserves to be given due opportunity. - HC

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