[Income Tax Act] Proceedings U/S 148A Summary In Nature, Assessing Authority To Only See If It Is "Fit Case" For Reassessment: Allahabad HC
The Allahabad High Court has held that proceedings under Section 148A of the Income tax Act, 1961 are summary in nature. The Court held that at the stage of passing order under Section 148A(d), the...
Uttar Pradesh Justice Saumitra Dayal Singh Justice Donadi Ramesh Ravindra Pratap Shahi Allahabad High Court High Court Verdict
Source: livelaw.in