![[Income Tax Act] Proceedings U/S 148A Summary In Nature, Assessing Authority To Only See If It Is "Fit Case" For Reassessment: Allahabad HC - Vimarsana News](https://www.livelaw.in/h-upload/2024/05/13/539413-justice-saumitra-dayal-singh-and-justice-donadi-ramesh-allahabad-high-court.webp)
[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...
Source: livelaw.in
