Fresh Reassessment notice issued after removing technical defects is valid : HC
Fresh Reassessment notice issued after removing technical defects is valid : HC The respondents are not precluded from invoking section 148 of the Income-tax Act, 1961 for the 2nd time as the issue as to whether income had escaped assessment or not was decided by the Commissioner of Income-tax (Appeals) on merits. It was pointed… Read More »