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Case Law Details

Case Name : CIT (Exemption) Vs B. P. Poddar Foundation for Education (Calcutta High Court)
Appeal Number : ITAT/143/2021 (IA No. GA/02/2021)
Date of Judgement/Order : 13/09/2022
Related Assessment Year :
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CIT (Exemption) Vs B. P. Poddar Foundation for Education (Calcutta High Court)

It was held that if the notice issued under Section 148 is invalid the assessing officer cannot reopen the assessment. Further it was held that even if the reasons recorded do not refer to a particular

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