Procedural Lapse in Initial Proceedings u/s 148 of Income Tax nullifies Resultant Notices and Orders Automatically: ITAT [Read Order]

ITAT observed that the procedure adopted by the department was illegal and thus directed to the impugned notices and quashes the resultant assessment order.
ITAT - ITAT Mumbai - Income Tax - Reassessment -Taxscan

In a recent ruling, the Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) nullified the notice issued under Section 148 of the Income Tax Act, 1961, due to procedural lapses on the part of the department. In this case, the appeal has been filed by the assessee against the order passed by…

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