https://www.taxtmi.com/highlights?id=68721 Reopening of assessment u/s 147 - Validity of order 148A - the reassessment proceedings initiated are unsustainable on the the ground of violation of the procedure prescribed u/s 148A(b) of the Act on account of failure of the AO to provide the requisite material which ought to have been supplied alongwith the information in terms of the said section. - The order impugned passed u/s 148A(d), the notice impugned u/s 148 of the Act are hereby quashed. - HC en-us Tue, 14 Mar 2023 11:30:22 +0530 Tue, 14 Mar 2023 11:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68721 Reopening of assessment u/s 147 - Validity of order 148A - the reassessment proceedings initiated are unsustainable on the the ground of violation of the procedure prescribed u/s 148A(b) of the Act on account of failure of the AO to provide the requisite material which ought to have been supplied alongwith the information in terms of the said section. - The order impugned passed u/s 148A(d), the notice impugned u/s 148 of the Act are hereby quashed. - HC Highlights Income Tax Tue, 14 Mar 2023 11:30:22 +0530 https://www.taxtmi.com/highlights?id=68721