Order u/s 148A(d) must be passed on basis of material on record and reply of assessee
June 15, 2025
High Courts, Income Tax
It is incumbent upon AO to decide the case u/s 148A(d) on the basis of the material on record including the reply of the assessee – High Court In a recent judgment, the Himanchal Pradesh High Court has held that it is incumbent upon the Assessing Officer to …
