No Need for Second Notice Under Section 148 of Income Tax Act: Madras HC

Praveen Kumar Vs ITO (Madras High Court) The Madras High Court recently made a ruling in the case of Praveen Kumar Vs. ITO, setting a significant precedent regarding the issuance of notices under Section 148 of the Income Tax Act. The court held that a second notice under section 148 of Income Tax Act need not be issued, if  the service of notice under Section 148 on the petitioner is already been completed even at first instance means. In the case, the petitioner, Mr. Praveen Kumar, challenged the order of re-assessment on the grounds that the notice under Section 148 was not issued/served ...