Case Law Details
Case Name : Grs Hotel Pvt. Ltd. Vs Union Of India (Allahabad High Court)
Appeal Number : Writ Tax No. - 228 of 2023
Date of Judgement/Order : 27/02/2024
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Grs Hotel Pvt. Ltd. Vs Union Of India (Allahabad High Court)
Allahabad High Court held that valid service of notice under section 148 of the Income Tax Act is a condition precedent for making reassessment under section 147. Accordingly, non-service of notice on registered email I
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