The Delhi Bench High Court has set aside the Order passed u/s 148A(d) of the Income Tax Act, 1961 when Assessing Officer (AO) voluntarily accepts the mistakes in Show Cause Notice (SCN) issued. Vidisha Singhal challenged the notice issued under Section 148A(b) of the Income Tax Act, 1961 (‘the Act’) dated 29th May, 2022, order…
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