Reassessment Procedure in the case of search

[Ved Jain]

In my case notice us 148A(b) has been issued on 29.03.2023. (Applicable F.A. 2022)

Search conducted on other person on 17.12.2021

I want to ask if there are any case laws stating that for the search cases the Ld. AO was supposed to straightaway issue notice us 148 instead of issuing notice us 148A(b) as per clause (c) of the proviso to Section 148A along with Explanation 2 clause iv to section 148

AI Summary

Search-linked reassessment: exclusion from Section 148A procedure may permit direct notice under Section 148 in covered cases.
Reassessment in search-linked cases may fall within the excluded categories under the first proviso to Section 148A, where the Assessing Officer relies on seized or requisitioned material relating to the assessee. In such cases, Explanation 2(iv) to Section 148 supports direct issuance of notice under Section 148 without following the pre-notice procedure under Section 148A(b). The stronger available authorities recognise the non-applicability of Section 148A in such excluded cases, though reported cases specifically invalidating a Section 148A(b) notice in this setting are limited.