AO must specify if ITR not been filed by appellant in his Section 148A(b) order

Ambika Kapur Vs ACIT (Delhi High Court)

Court finds that the primary allegation in the notice issued under Section 148A(b) of the Act is that the petitioner has not filed ITR for the assessment year 2018-19. However, as the said fact has been rebutted by the petitioner, the Assessing Officer should have giv

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