Detailed material or evidence need not be supplied at initial stage of Section 148A notice

Chaturbhuj Gattani Vs ITO (Rajasthan High Court) The case of Chaturbhuj Gattani vs. Income Tax Officer (ITO) before the Rajasthan High Court presents a significant legal battle involving procedural aspects of income tax law. This case revolves around the issuance of notices under Sections 148 and 148A of the Income Tax Act, 1961, which pertain to the reopening of assessments. The petitioners, represented by Chaturbhuj Gattani, challenged the orders and notices issued by the Jurisdictional Authority, claiming procedural violations and non-compliance with principles of natural justice. Backgroun...