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        F. Acts / Amendment Acts

        Section 43 - Amendment of section 148

        Finance (No. 2) Act, 1996
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Minimum notice requirement removed from section 148, eliminating the prior minimum delay for reassessment notices. The amendment omits the statutory minimum notice requirement in section 148, removing the prescribed minimum waiting period for issuance of reassessment notices and thereby altering the procedural precondition for initiating reassessment proceedings.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Minimum notice requirement removed from section 148, eliminating the prior minimum delay for reassessment notices.

                                The amendment omits the statutory minimum notice requirement in section 148, removing the prescribed minimum waiting period for issuance of reassessment notices and thereby altering the procedural precondition for initiating reassessment proceedings.


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