S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Assessee must be furnished material on the basis of which initial notice was issued-Notice was quashed. [S. 148, 148A(b), 148A(d), Art, 226]
Anurag Gupta v. ITO (2023)454 ITR 326 / 332 CTR 811/ 225 DTR 211 (Bom)(HC)