AO issued notice u/s 148A(b) making certain allegations. ...

Inconsistent grounds in 148A notices deprived assessee of fair opportunity; HC quashed reassessment proceedings.

January 8, 2025

Case Laws Income Tax HC

AO issued notice u/s 148A(b) making certain allegations. However, in subsequent order u/s 148A(d), AO raised grounds at variance with initial allegations in 148A(b) notice. HC held this deprived assessee of effective opportunity to explain information didn't indicate escaped income. AO didn't consider assessee's claim that alleged escaped income was disclosed and assessed. HC set aside 148A(b) notice and 148A(d) order.

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AO issued notice u/s 148A(b) making certain allegations. ...

Inconsistent grounds in 148A notices deprived assessee of fair opportunity; HC quashed reassessment proceedings.

January 8, 2025

Case Laws Income Tax HC

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