https://www.taxtmi.com/caselaws?id=762814 An order under Section 148A(d) of the Income-tax Act was set aside where the Revenue accepted that incorrect statutory provisions had been cited. The Court noted that an order is not ordinarily interfered with merely because of an incorrect reference, but the Revenue itself sought annulment and liberty to proceed under the correct provision. Fresh notice under Section 148A(b) could therefore be issued in accordance with law, preserving the Revenue's ability to restart reassessment proceedings on the proper statutory footing. en-us Mon, 02 Dec 2024 00:00:00 +0530 Wed, 29 Apr 2026 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762814 An order under Section 148A(d) of the Income-tax Act was set aside where the Revenue accepted that incorrect statutory provisions had been cited. The Court noted that an order is not ordinarily interfered with merely because of an incorrect reference, but the Revenue itself sought annulment and liberty to proceed under the correct provision. Fresh notice under Section 148A(b) could therefore be issued in accordance with law, preserving the Revenue's ability to restart reassessment proceedings on the proper statutory footing. Case-Laws Income Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762814