AO Fails to Follow Procedures to Proceed Reassessment Proceedings under Income Tax Act; issued notices to different PAN Number: ITAT quashes notice u/s 148 [Read Order]

AO Fails to Follow Procedures to Proceed Reassessment Proceedings - Proceed Reassessment Proceedings - Income Tax Act - notices to different PAN number - PAN number - ITAT quashes notice - taxscan

The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) has quashed the notice issued under Section 148 of the Income Tax Act, 1961 (the Act), by the Assessing Officer (AO) for failing to follow the procedures prescribed under the Income Tax Act. The assesse, M/s BPO Finance, and Investments Pvt. Ltd., is a Non-Banking…

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