https://www.taxtmi.com/caselaws?id=422696 The Court set aside the order and notice issued under Section 148A of the Income Tax Act, 1961 for Assessment Year 2018-19, finding them legally unsustainable as the case fell under Section 153C. The matter was remanded to the Assessing Officer for a fresh reasoned order in compliance with the law. The Court emphasized the importance of adhering to procedural requirements in issuing notices under the Income Tax Act, providing clarity on the application of Section 148A. en-us Tue, 17 May 2022 00:00:00 +0530 Fri, 20 May 2022 09:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422696 The Court set aside the order and notice issued under Section 148A of the Income Tax Act, 1961 for Assessment Year 2018-19, finding them legally unsustainable as the case fell under Section 153C. The matter was remanded to the Assessing Officer for a fresh reasoned order in compliance with the law. The Court emphasized the importance of adhering to procedural requirements in issuing notices under the Income Tax Act, providing clarity on the application of Section 148A. Case-Laws Income Tax Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422696