https://www.taxtmi.com/highlights?id=67070 Reopening of assessment u/s 147 - notice u/s 148A(b) - the intent behind issuing the notice u/s 148A(b) is to inform the assessee of the allegations against him/her with sufficient particulars so that he/she can put forward his/her defence - AO has been negligent in incorporating the incorrect information and in not admitting the fact that he had committed a mistake while issuing a notice under Section 148A(b) of the Act even at the time of passing the order u/s 148A(d) of the Act. - HC en-us Tue, 13 Dec 2022 14:17:59 +0530 Tue, 13 Dec 2022 14:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67070 Reopening of assessment u/s 147 - notice u/s 148A(b) - the intent behind issuing the notice u/s 148A(b) is to inform the assessee of the allegations against him/her with sufficient particulars so that he/she can put forward his/her defence - AO has been negligent in incorporating the incorrect information and in not admitting the fact that he had committed a mistake while issuing a notice under Section 148A(b) of the Act even at the time of passing the order u/s 148A(d) of the Act. - HC Highlights Income Tax Tue, 13 Dec 2022 14:17:59 +0530 https://www.taxtmi.com/highlights?id=67070