Petitioner contended that a reading of the notice indicates that the procedure contemplated by Section 148A has not been followed before issuing the notices.
The Kerala High Court has ruled that the requirements outlined in Section 148A of the Income Tax Act, 1961, do not need to be fulfilled prior to issuing notices under Section 148 of the Income Tax Act, 1961. The Single Bench of Justice Gopinath P bench noted that when an item or cash, such as…
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