Reassessment Proceedings can be Triggered only when Notice u/s 148 of Income Tax Act has been issued and served: Delhi HC [Read Order]

By Kalyani B. Nair - On November 6, 2023 3:30 pm - 2 mins read
Reassessment Proceedings can be Triggered - Reassessment Proceedings - Income Tax Act - Delhi High Court - Income Tax - Income Tax Act has been issued and served - TAXSCAN

The Delhi High Court observed that the reassessment proceedings can be triggered only when notice under Section 148 of Income Tax Act, 1961 has been issued and served. As noted on 10.03.2023, the respondent/assessee was not served with a notice under Section 148 of the Income Tax Act, 1961. The assessment order was passed by…

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