HC Explains Relevant Stage for Presenting Facts under Section 148A(b) of IT Act

Sukhmeet Kaur Vs ITO (Delhi High Court) Introduction: The Delhi High Court’s case of Sukhmeet Kaur Vs ITO tackles the procedural matters concerning the serving of notice under Section 148A(b) of the Income Tax Act, 1961. The case revolves around a high-value immovable property transaction that the petitioner allegedly failed to declare. The judgment emphasizes the crucial stage at which the facts should be brought to the Assessing Officer’s notice. Analysis: 1. Notice under Section 148A(b): The petitioner was served a notice but failed to respond. Consequently, an assessment order ...