Reassessment Notice issued without following section 148A Provision is invalid

Nambiar Balakrishnan Narendran Vs ITO (Kerala High Court) The petitioner has approached this Court being aggrieved by the fact that proceedings were taken against him under Section 148 of the Income Tax Act, 1961 (‘the Act’ for short) without following the procedure contemplated by the provisions of Section 148A of the Act. It is the case of the petitioner that after amendment to the provisions of Income Tax Act in the year 2021 [by the Finance Act of 2021] before reassessment proceedings are initiated under Section 148 of the Act, it was incumbent on the officer to serve a show ca...