Scope of decision u/s 148A(d) of Income Tax Act is limited to Existence or Information that Income chargeable to Tax has Escaped Assessment: Allahabad HC [Read Order]

By Kalyani B. Nair - On November 7, 2023 9:00 am - 2 mins read

Scope of decision - Income Tax Act - Existence - Income Tax Act is limited to Existence or Information - Information - taxscan Income

The Allahabad High Court recently ruled that the scope of decision under Section 148A(d) of the Income Tax Act, 1961 is limited to existence or information that income chargeable to tax has escaped assessment. Challenge in this writ petition is to the impugned order dated 25.05.2023 passed by the Assessing Officer, Income Tax Department/Respondent No.4…

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