Notice u/s 148 invalid on incorrect reasoning that ITR was not subject to scrutiny – SC
January 11, 2025
Income Tax, Supreme Court
Notice u/s 148 invalid as reasons recorded incorrect information that return was processed u/s 143(1) and no scrutiny assessment was done under Section 143(3) of the Act. In a recent judgment, Hon’ble Supreme Court has dismissed a SLP of the Revenue against the judgment of the Gujarat High …