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of <h1>Supreme Court Upholds Tax Notice, Challenges Reassessment Order</h1> The Supreme Court upheld the High Court's decision on the legality of a notice under Section 148 of the Income Tax Act for Assessment Year 2006-2007. ... Proceedings u/s 12AA - Validity of notice - High Court has dismissed the challenge of the petitioner on the legality and validity of notice issued under Section 148 (2013 (6) TMI 67 - ALLAHABAD HIGH COURT) - Held that:- High Court, a direction has also been given to the Commissioner of Income Tax to pass fresh reasoned order under Section 12AA(3) of the Act, though the proceedings under Section 12AA(3) of the Act had already been dropped by the Commissioner of Income Tax and this was not an issue before the High Court in the writ petition. - Commissioner directed to pass a fresh reasoned order under Section 12AA(3) of the Act. The Supreme Court upheld the High Court's decision regarding the legality of a notice issued under Section 148 of the Income Tax Act for the Assessment Year 2006-2007. However, the Supreme Court issued a notice to challenge the High Court's direction for the Commissioner of Income Tax to pass a fresh reasoned order under Section 12AA(3) of the Act, staying this direction temporarily. The petitioner is allowed to present all available defenses under the law.
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