Non-Supply of Dissemination Reports Under Section 148A Vitiates Proceedings and Justifies Quashing Reassessment
Non-Supply of Dissemination Reports Under Section 148A Vitiates Proceedings and Justifies Quashing Reassessment Issue Whether the non-disclosure of foundational dissemination reports at the stage of notice under Section 148A(1) constitutes a fatal jurisdictional defect that invalidates the reassessment order passed under Section 148A(3) and the consequential notice issued under Section 148. Facts Background: The assessee,… Read More »