Reassessment based on vague group-level search findings and lacking primary additions is invalid and quashed.
Reassessment based on vague group-level search findings and lacking primary additions is invalid and quashed. Issue Whether a reassessment initiated under Section 148 based on generic group-level search reasons, without assessee-specific incriminating material, and approved mechanically under Section 151, is valid in law. Whether an Assessing Officer can complete a reassessment under Section 147 by… Read More »