Pr. CIT v. Silver Line
383 ITR 455High Court2016#461 most cited
What is Pr. CIT v. Silver Line authority for?
For reassessment under Section 147, the Assessing Officer must record reasons and communicate them to the assessee. An assessee's participation in proceedings pursuant to a Section 148 notice does not obviate the mandatory requirement of recording and communicating reasons or issuing a Section 143(2) notice.
201
judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2011 to 2026.
Also referred to as
Pr. CIT v. Silver Line · Section 147 · Section 148 · Section 143(2) · reassessment notice · recording reasons · communication of reasons · assessee participation · procedural defect · mandatory requirement · waiver of notice
Also reported as
65 Taxmann.com 137
