S. 148 : Reassessment –Jurisdiction of Assessing Officer – Proceedings initiated under section 148 shall be proceedings at stage of filing of return under section 139 of the Act- Directed the Assessing Officer to take appropriate decision within a period of one month of the receipt of the copy of judgement . [ S. 124(2), 147 Art , 226 ]
Ashick Abraham v. PCIT (2020) 272 Taxman 538 / 191 DTR 282 / 315 CTR 723 (Ker.)(HC)