Direct assessment framed under Section 143(3) without Section 148 notice and Section 148B prior approval post-search is illegal and quashed
Direct assessment framed under Section 143(3) without Section 148 notice and Section 148B prior approval post-search is illegal and quashed Issue Whether an assessment for a preceding assessment year (A.Y. 2023-24) falling within Explanation 2 to Section 148 following a search under Section 132 can be framed directly under Section 143(3) without issuing a notice… Read More »