38 results for “reassessment u/s 147”+ Section 73clear
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Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta
147 is bad in law as the jurisdictional notice issued u/s 148 and proceedings completed u/s 148A(d) were made by the jurisdictional AO which is in violation with the provisions of section 151A read with notification no S.O. 1466 (E) No 18/2022 dated 29.03.2022. 6. That the information uploaded on the insight portal is nowhere corroborated with any independent