Initiating Reassessment Proceedings after 10 Years post Search become validon Taking Previous Sanction from Competent Authority: Jharkhand HC [Read Order]

The Jharkhand HC upholds the Validity of Initiating Reassessment Proceedings after 10 Years post Search on Taking Previous Sanction of Competent Authority
Reassessment proceedings - Jharkhand High Court - Competent Authority sanction - Search - Income Tax - Competent Authority - taxscan

The Jharkhand High Court held that initiating reassessment proceedings after 10 years post-search is valid on Taking Previous Sanction from a Competent Authority. The two-judge bench viewed that there is no illegality to the initiation of reassessment proceeding by issuing notice under Section 148 of the Income Tax Act, 1961 Mr. Naresh Kumar Kejriwal, the…

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