Section 148 Reassessment Stayed Pending SC Verdict: HP HC

Navjot Saini Vs Union of India & Ors (Himachal Pradesh High Court) The Himachal Pradesh High Court, in the case of Navjot Saini Vs Union of India & Ors, addressed a petition challenging the jurisdiction and legality of a notice issued under Section 148 of the Income Tax Act, 1961, concerning the reassessment of income that allegedly escaped assessment. The petitioner sought the quashing of the Section 148 notice dated March 20, 2024, and the subsequent assessment order dated March 28, 2025, passed under Section 147 read with Section 144 for the assessment year 2020-21. The core argume...