Amarjit Singh v. Income-tax Officer, Ward-1, Phagwara
81 Taxmann.com 444Reported decision2017#8548 most cited
What is Amarjit Singh v. Income-tax Officer, Ward-1, Phagwara authority for?
This case establishes that a reassessment notice issued under section 148 is valid even if it does not contain specific reasons for reopening the assessment, as long as the reasons are communicated to the assessee. The assessee must be provided with an opportunity to object to the reopening.
13
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2018.
Also referred to as
Amarjit Singh v. Income-tax Officer · Ward-1 · Phagwara · section 148 · reassessment notice · reasons for reopening · opportunity to object
