Writ Against Section 148 Reassessment Notice Not Tenable: MP HC

Amrit Homes Private Limited Vs DCIT (Madhya Pradesh High Court) In a recent case, Amrit Homes Private Limited challenged a Section 148 reassessment notice through a writ petition under Article 226 of the Constitution. The notice, issued on 28.04.2023, invoked Section 148A(d) of the Income Tax Act, 1961. The petitioner contended that the order under Section 148A(d) did not meet the foundational prerequisites of Section 148A(d). Detailed Analysis: The learned Senior Counsel, Shri G.N. Purohit, argued against the impugned order, highlighting key points: The notice was issued without any informat...