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Search Results for Tag : S. 148 of IT Act

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P&H HC: If Jurisdic. AO Issues Notice u/s 148 of IT Act, Object of Faceless Assessment Gets Defeated(23.07.2024)

Punjab and Haryana High Court has held that after introduction of faceless assessment scheme, a notice under Section 148 of Income Tax Act, 1961 canno.....

Tags : P&H High Court, Faceless Assessment Scheme, S. 148 of IT Act

Del. HC: Reopening Assessment on Basis of Estimation Report by DVO isn’t Sustainable(12.09.2024)

Delhi High Court has observed that report/estimate of the Valuation Officer cannot be the sole ground for re-opening assessment under Section 148 of I.....

Tags : Delhi High Court, Valuation Officer, S. 148 of IT Act, Estimation Report