Notice u/s. 148A(b) cannot be issued for verification: Gujarat High Court

Chetak Nandkumar Gandhi Vs ITO (Gujarat High Court) Gujarat High Court held that notice under section 148A(b) cannot be issued for verification on the part of the Assessing Officer. Such verification is to be conducted u/s. 148A(a) prior to issuance of notice. Thus, order passed thereon is liable to be quashed and set aside. Facts- The petitioner is the son of late Ms. Mrudula Gandhi. A notice dated 17.03.2023 under section 148A(b) of the Act was issued in name of late Ms. Mrudula Gandhi to explain the source of credit amounting to Rs. 1,23,70,612/- appearing in her bank accounts for the Fina...