2026 (9) TMI 1003

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....Ramamoorthy For the Petitioner(s) : M/s.Adithya Reddy For the Respondent(s) : Ms.M.Sheela, Sr. SC, Mr.H.Siddarth, Jr. SC ORDER Notice dated 27.05.2026 under Section 148 of the Income Tax Act, 1961 (the I-T Act) is challenged in this writ petition. 2. Learned counsel for the petitioner submits that the impugned notice was issued on the basis of an adjudication order under applicable ....

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....authorities are required to undertake re-assessment independently and not on the basis of the adjudication by the GST authorities. 4. Under Section 148A(1), the pre-requisite for initiation of re-assessment proceedings is information suggesting that income chargeable to tax has escaped assessment in the relevant assessment year. The expression "information" is defined exhaustively in sub-sectio....