https://www.taxtmi.com/highlights?id=39443 Validity of notice issued for re-assessment - satisfaction of requirement of section 151(2) before issuance of notice u/s 148 - it was a fit case for issuance of notice u/s 148 - Merely because the papers were thereafter for some erroneous reason also placed before the Commissioner who also recorded his similar satisfaction would not take away anything from the previous conclusion. - HC en-us Thu, 17 May 2018 12:12:51 +0530 Thu, 17 May 2018 12:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39443 Validity of notice issued for re-assessment - satisfaction of requirement of section 151(2) before issuance of notice u/s 148 - it was a fit case for issuance of notice u/s 148 - Merely because the papers were thereafter for some erroneous reason also placed before the Commissioner who also recorded his similar satisfaction would not take away anything from the previous conclusion. - HC Highlights Income Tax Thu, 17 May 2018 12:12:51 +0530 https://www.taxtmi.com/highlights?id=39443