Revision u/s 264 - validity of Reopening of assessment u/s 147 - ...

Supreme Court dismisses Assessee's challenge; upholds validity of notice u/s 148 after unchallenged assessment findings.

July 14, 2023

Case Laws Income Tax SC

Revision u/s 264 - validity of Reopening of assessment u/s 147 - notice u/s 148 was validly served or not? - As per the High Court judgment, the argument raised by the petitioner has no legs to stand as the findings recorded by the Assessing Authority was not put to challenge by the Assessee before any Forum - Apex Court dismissed the SLP filed by the assessee - SC

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Revision u/s 264 - validity of Reopening of assessment u/s 147 - ...

Supreme Court dismisses Assessee's challenge; upholds validity of notice u/s 148 after unchallenged assessment findings.

July 14, 2023

Case Laws Income Tax SC

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