https://www.taxtmi.com/highlights?id=68513 Validity of order u/s 148A(d) - An order under Section 148 (d) of the Income Tax Act, 1961, itself is neither an assessment nor a demand and petitioner still will have ample scope and opportunity to make out a case if any for dropping of the proceeding under Section 147 of the Act in subsequent proceeding after the order passed under Section 148 (d) of the Act. WP dismissed. - HC en-us Tue, 28 Feb 2023 11:48:56 +0530 Tue, 28 Feb 2023 11:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68513 Validity of order u/s 148A(d) - An order under Section 148 (d) of the Income Tax Act, 1961, itself is neither an assessment nor a demand and petitioner still will have ample scope and opportunity to make out a case if any for dropping of the proceeding under Section 147 of the Act in subsequent proceeding after the order passed under Section 148 (d) of the Act. WP dismissed. - HC Highlights Income Tax Tue, 28 Feb 2023 11:48:56 +0530 https://www.taxtmi.com/highlights?id=68513