2 results for “reassessment”+ Section 151A(1)clear
Sorted by relevance
section 151A of the Act and the E- Assessment of Income Escaping Assessment Scheme, 2022, all notices u/s 148 are mandatorily required to be issued through the Faceless Assessing Officer (FAO). The use of the word “shall” makes the provision mandatory. He submitted that in the present case, notice u/s 148 dated 30.03.2022 has been issued