https://www.taxtmi.com/caselaws?id=445454 Bombay HC quashed reassessment notice u/s 148A(b) and order u/s 148A(d) where AO alleged petitioner was non-filer for not submitting income return. Court found petitioner had actually filed return, paid taxes, and claimed refund, with return already processed under s.143(1). HC held AO failed to verify basic facts before issuing notice despite having PAN number, making proceedings unjustified. Decision favored assessee. en-us Tue, 10 Oct 2023 00:00:00 +0530 Wed, 28 Aug 2024 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445454 Bombay HC quashed reassessment notice u/s 148A(b) and order u/s 148A(d) where AO alleged petitioner was non-filer for not submitting income return. Court found petitioner had actually filed return, paid taxes, and claimed refund, with return already processed under s.143(1). HC held AO failed to verify basic facts before issuing notice despite having PAN number, making proceedings unjustified. Decision favored assessee. Case-Laws Income Tax Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445454