Madras HC orders Issuance of Fresh SCN Due to New Issues not Addressed in Original Notice u/s 148 of Income Tax Act [Read Order]
Assessment order raises an issue not previously raised in the show cause notice, it becomes necessary for the respondents to issue a fresh show cause notice calling for an explanation with regard to all issues that warrant issuance of a notice under Section 148 of the Income Tax Act
The Madras High Court has ordered the issuance of a fresh Show Cause Notice ( SCN ) under Section 148 of the Income Tax Act to address new issues that were not covered in the original notice. The department was asked to provide a fresh order under Section 148A (d) after regarding the reply of…
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