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![Notice before Initiating Reassessment Proceeding is a Mandatory Requirement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Notice-Taxscan.jpg "Notice before Initiating Reassessment Proceeding is a Mandatory Requirement: ITAT [Read Order]")
Notice before Initiating Reassessment Proceeding is a Mandatory Requirement: ITAT [Read Order]
The ITAT Amritsar held that notice under Section 148 or 142(1) of the Income Tax Act which is served upon the deceased assessee or his sole legal heir...
![Reassessment Proceeding must be initiated within the Time Limit prescribed under Section 149(1)(b): Chhattisgarh HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/05/Reassessment-Chhattisgarh-High-Court-Taxscan.jpg "Reassessment Proceeding must be initiated within the Time Limit prescribed under Section 149(1)(b): Chhattisgarh HC [Read Judgment]")
![Failure of Full Disclosure Valid Ground for Reassessment: Bombay High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Bombay-High-Court-Tax-Scan.jpg "Failure of Full Disclosure Valid Ground for Reassessment: Bombay High Court [Read Judgment]")
![Reassessment Order under Sec 143(3) rws 147 without Notice is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Reassessment-Taxscan.jpg "Reassessment Order under Sec 143(3) rws 147 without Notice is Invalid: ITAT [Read Order]")