Proceedings u/s 148A must be completed within time limit for issuing notice u/s 148
January 31, 2025
High Courts, Income Tax
Proceedings under Section 148A of the Income Tax Act, 1961 necessarily required to be completed within the period available for issuing notice under Section 148 In a recent judgment, Hon’ble Delhi High Court has held that proceedings under Section 148A of the Income Tax Act, 1961 necessarily required …