Reassessment notice under Section 148 based on surmises of Section 41(1) interest waiver is invalid.
Reassessment notice under Section 148 based on surmises of Section 41(1) interest waiver is invalid. Reassessment notice under Section 148 based on surmises of Section 41(1) interest waiver is invalid. Issue Whether a reassessment notice issued under Section 148 based on surmises and conjectures that the assessee might have claimed deduction for unpaid interest—which was… Read More »