Jharkhand HC Sets Aside Reassessment Order Passed Without Section 148A Notice

Anvari Khatun Vs PCIT (Jharkhand High Court) The Jharkhand High Court, in the case of Anvari Khatun Vs. PCIT, has quashed a reassessment order issued under Section 147 read with Sections 144 & 144B of the Income Tax Act, 1961. The petitioner challenged the November 28, 2024, order, arguing a lack of prior notice under Section 148A of the Act. The Income Tax Department conceded that no such notice was served. Consequently, the Court set aside the impugned order, remanding the matter to the respondent for fresh consideration. The respondent is now directed to issue the necessary Section 148A...