
Notice u/s 148A(b) can’t be issued without first making inquiry u/s 148A(a) – SLP dismissed
October 30, 2025
Income Tax, Supreme Court
Notice can not be issued under clause (b) of Section 148A without first making inquiry under section 148A(a) of the Income Tax Act, 1961. In a recent judgment, Hon’ble Supreme Court dismissed the SLP of the Income Tax Department against the judgment of the Hon’ble High Court which …


