On a writ to quash the issuance of notice issued under section 148 of the Act , as disputed question of fact was involved , the matter was remanded to the Assessing Officer . (AY. 2012 -13 )
Bhola Ram Steel (P) Ltd v. PCIT (2021) 198 DTR 94 / 319 CTR 494 (Pat)(HC)
S. 148 : Reassessment –Notice – Disputed question of fact – Matter remanded to the Assessing Officer . [ S. 142(1), 147,Art , 226 ]