SLP is disposed of against order of High Court in terms of judgment of this Court in case of UOI v. Rajeev Bansal 301 Taxman 238 (SC). (AY. 2013-14, 2014-15)
ITO v. Ashish Acharatlal Varaiya (2025) 302 Taxman 183 (SC) Editorial : Ashish Acharatlal Varaiya (2023) 152 taxmmann.com 656 (Guj)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued under section 148 is treated as notice under section 148A(b)-Directed to dispose the objection in terms of UOI v. Rajeev Bansal [2024] 301 Taxman 238 (SC).[Art. 136]
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