Reassessment Notice issued without following Provision u/s 148A is not valid: Kerala HC [Read Order]

Reassessment Notice - Kerala HC - Income Tax - Reassessment- taxscan

The High Court (HC) of Kerala has held that the reassessment notice issued without following Provision u/s 148A of the Income Tax Act,1961 is not valid. Nambiar Balakrishnan Narendran, the petitioner approached the Court, aggrieved by the fact that proceedings were taken against him under Section 148 of the Income Tax Act, 1961 (‘the Act’)…

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