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initiate proceedings
Notice u/s 148 of Income Tax Act lacks record of ‘reasons to believe’ for initiating Proceedings: ITAT quashes Re-assessment Order [Read Order]
April 28, 2023
Amendment to S. 153C is Prospective: Material found from Premises of Searched Person should belong to Such Person to Initiate Proceedings, Rules ITAT
March 25, 2023
Existence of a predicate offence for initiation of proceedings under the PML Act is not a condition precedent to initiate proceedings: Karnataka High Court [Read Order]
December 17, 2020
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