https://www.taxtmi.com/caselaws?id=438560 The HC held that information emerging from a post-survey disclosure can constitute information suggesting escaped income, justifying issuance of notices under section 148A(b); two such notices dated 28.03.2023 and 29.03.2023 were found on record. The court noted the entire survey report was not furnished to the petitioner and that the question whether unamended pre-1.4.2022 provisions or amended Sections (including s.149) apply requires further examination. The matter was listed for further hearing on 22.11.2023. en-us Wed, 24 May 2023 00:00:00 +0530 Sat, 20 Sep 2025 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438560 The HC held that information emerging from a post-survey disclosure can constitute information suggesting escaped income, justifying issuance of notices under section 148A(b); two such notices dated 28.03.2023 and 29.03.2023 were found on record. The court noted the entire survey report was not furnished to the petitioner and that the question whether unamended pre-1.4.2022 provisions or amended Sections (including s.149) apply requires further examination. The matter was listed for further hearing on 22.11.2023. Case-Laws Income Tax Wed, 24 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438560