Assessee’s Request for Hearing Extends Time u/s 148A -Patna HC Upholds Notice u/s 148

Healing Touch Hospital Vs PCIT (Patna High Court)

Limitation Plea Rejected-PCIT’s Nod Sufficient: High Court Clears Reopening Beyond Assessee’s Technical Objections– Assessee’s Request for Hearing Extends Time u/s 148A -Patna HC Upholds Notice u/s 148

Patna High Court dismissed the writ petition filed by a Hospital, a partnership firm, challenging the notice issued u/s 148 & order passed u/s 148A(d). Assessee contended that the reassessment proceedings were barred by limitation, that valid sanction from the competent authority u/s 151 was not obtained, & that

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