Bombay HC Quashes Section 148 Proceeding, Orders De Novo Assessment

Anil Kumar Mehta Vs ITO (Bombay High Court) In Anil Kumar Mehta vs Income Tax Officer (ITO), the Bombay High Court addressed procedural issues surrounding notices under Section 148 of the Income Tax Act, 1961. The petitioner challenged an order dated April 4, 2022, under Section 148A(d) and a subsequent notice dated April 5, 2022, under Section 148. The core contention was the short response period: a notice dated March 21, 2022, was received only on March 28 via Speed Post, leaving the petitioner just one day to respond before the March 29 deadline. The respondent’s counsel, Mr. Khanchandan...