Section 148A(d) Order Not an Assessment or Demand; Petitioner Can Challenge Section 147 Proceedings Later. High Court Dismisses Writ.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of order u/s 148A(d) - An order under Section 148 (d) of the Income Tax Act, 1961, itself is neither an assessment nor a demand and petitioner still will have ample scope and opportunity to make out a case if any for dropping of the proceeding under Section 147 of the Act in subsequent proceeding after the order passed under Section 148 (d) of the Act. WP dismissed. - HC....