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New Section 148 SCN Needed for issues not previously raised: Madras HC

Case Law Details

Case Name
Annam Rajasekher Bindu Vs ITO (Madras High Court)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2016-17
Advertisement Annam Rajasekher Bindu Vs ITO (Madras High Court) The petitioner, Annam Rajasekher Bindu, challenged an order dated March 28, 2023, issued under Section 148A(d) of the Income Tax Act, 1961, and the consequential notice under Section 148 issued on the same date. The petitioner initially received a notice on February 28, 2023, under Section 148A(b), requesting a show cause as to why a notice under Section 148 should not be issued concerning specified transactions. The petitioner responded to this notice on March 3, 2023. Despite the response, the impugned order concluded that it...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,706

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