https://www.taxtmi.com/highlights?id=54898 Validity of the reopening of assessment - validity of the notice u/s 148 - wrong understanding of the legal position - The assessee, in the case on hand, chose the second option, which, in law, was permissible to be done by the assessee. Therefore, both the CIT(A) as well as the Tribunal fell in error in holding that the assessee was estopped from challenging the validity of the notice u/s 148 - HC en-us Thu, 24 Sep 2020 11:49:09 +0530 Thu, 24 Sep 2020 11:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54898 Validity of the reopening of assessment - validity of the notice u/s 148 - wrong understanding of the legal position - The assessee, in the case on hand, chose the second option, which, in law, was permissible to be done by the assessee. Therefore, both the CIT(A) as well as the Tribunal fell in error in holding that the assessee was estopped from challenging the validity of the notice u/s 148 - HC Highlights Income Tax Thu, 24 Sep 2020 11:49:09 +0530 https://www.taxtmi.com/highlights?id=54898