Notice issued u/s 148 of Income Tax Act by AO without accessing Return filed by Assessee shall be treated as Void Ab Initio: ITAT [Read Order]

By Sunayana Dhal - On August 24, 2023 8:00 am - 2 mins read
Notice - Income Tax Act - Assessee shall be treated as Void Ab Initio - Void Ab Initio - ITAT - Taxscan

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the notice issued under Section 148 of the Income Tax Act, 1961 by the assessing officer without accessing the return filed by the assessee shall be treated as void ab initio. The only tangible issue pertains to the validity of the “Reasons recorded…

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