Reassessment proceedings in violation of procedure prescribed u/s 148A(b) is liable to be quashed

Anurag Gupta Vs ITO (Bombay High Court) Bombay High Court held that initiation of re-assessment proceedings in violation of the procedure prescribed under section 148A(b) of the Income Tax Act i.e. without supplying requisite material is bad in law and liable to be set aside. Facts- The Petitioner challenges the notice under Section 148 of the Income Tax Act, 1961 (“the Act”) dated 26 March 2022 and notice dated 08th March 2022 under Section 148A(b) of the Act as also the Order passed in terms of Section 148A(d) of the Act. The petitioner urged that the procedure as prescribed under Sectio...