S. 148 : Reassessment-Notice-Assessee has right to raise objections-Duty of Assessing Officer to consider objections-Failure to consider objections-Matter remanded. [S. 147, Art. 226]
Purshottambhai Bachubhai Pitroda v. Dy.CIT (2021) 434 ITR 629 (Guj.)(HC)