https://www.taxtmi.com/caselaws?id=763811 The court upheld the issuance of the notice under Section 148 of the Income Tax Act, 1961, as procedurally justified, despite the petitioner's objections regarding non-receipt of reasons due to non-e-verification. However, the court found the assessment order flawed due to procedural irregularities and the petitioner's revised claims not being adequately addressed. Consequently, the assessment order was quashed, and the case was remitted for reconsideration, emphasizing the importance of procedural compliance by both the taxpayer and the tax authorities. en-us Tue, 19 Nov 2024 00:00:00 +0530 Fri, 27 Dec 2024 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763811 The court upheld the issuance of the notice under Section 148 of the Income Tax Act, 1961, as procedurally justified, despite the petitioner's objections regarding non-receipt of reasons due to non-e-verification. However, the court found the assessment order flawed due to procedural irregularities and the petitioner's revised claims not being adequately addressed. Consequently, the assessment order was quashed, and the case was remitted for reconsideration, emphasizing the importance of procedural compliance by both the taxpayer and the tax authorities. Case-Laws Income Tax Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763811