Reassessment notice invalid if petitioner was not provided with complete details

Mahesh Kumar Verma Vs Union of India And 3 Others (Allahabad High Court)

In the case of Mahesh Kumar Verma vs Union of India and Others, the Allahabad High Court addressed the validity of a reassessment notice issued under Section 148 of the Income Tax Act, 1961 (“the Act”). The petitioner, Mahesh Kumar Verma, challenged the legality of the notice and subsequent orders related to the assessment year 2017-18.

Background and Arguments

The dispute arose when the Income Tax Department received information regarding unaccounted cash deposits in

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