Day: February 10, 2026

Supply of information u/s 148A does not necessarily mean that entire material available on record have to be supplied to the assessee. In a recent judgment, High Court has held that supply of information u/s 148A does not necessarily mean that copies of the entire material available on …

In case of estimation of income, penalty under Section 270A of the Income Tax Act cannot be imposed – ITAT In a recent judgment, ITAT Ranchi has held that in case of estimation of income, penalty under Section 270A of the Income Tax Act cannot be imposed ABCAUS …