Validity of reopening of assessment - Enquiry to be conducted ...

Assessing Officer's Inquiry Before Notice u/s 148A(a) Is Discretionary, Not Mandatory, Court Rules.

February 1, 2024

Case Laws Income Tax HC

Validity of reopening of assessment - Enquiry to be conducted before issuance of a notice by the AO u/s 148A(a) - The High court found that conducting an inquiry before issuing a notice under Section 148A is discretionary and not mandatory. The phrase "if required" in Section 148A(a) suggests that it is left to the discretion of the Assessing Officer to decide whether to conduct an inquiry. The court interpreted the word "shall" in this context to mean "may," granting discretion to the Assessing Officer.

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Validity of reopening of assessment - Enquiry to be conducted ...

Assessing Officer's Inquiry Before Notice u/s 148A(a) Is Discretionary, Not Mandatory, Court Rules.

February 1, 2024

Case Laws Income Tax HC

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