HC se-aside Section 148A(b) notice not having name & designation of officer

LSR Medical Pvt. Ltd. Vs DCIT (Delhi High Court) Delhi High Court’s ruling in the case of LSR Medical Pvt. Ltd. vs. DCIT raises issues regarding the validity of a notice issued under Section 148A(b) of the Income Tax Act, 1961. The court’s decision highlights the importance of including the name and designation of the concerned officer in such notices. Analysis: The court scrutinized the notice issued under Section 148A(b) of the Act, which required the inclusion of the name and designation of the officer. The petitioner argued that this absence violated the provisions of Section 2...