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 is a mandatory requirement. In the instant case, proceedings under Section 148 had been initiated on the basis of information that assessee had sold land during the […]
The post Notice before Initiating Reassessment Proceeding is a Mandatory Requirement: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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