Dismissing the petition the Court held that Revenue has followed the due process of law hence the writ petition is dismissed. (AY.2018-19)
Midland Microfin Ltd. v. UOI(2023)458 ITR 36 (P&H)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Followed statutory procedure-Alternative remedy-Writ petition dismissed. [S. 148A(b), 148A(d), Art. 226]