Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Independent Application of Mind. Reopening Based on Borrowed Satisfaction from Search Action Without Proper Inquiry Held Invalid Under Section 148A of Income Tax Act, 1961....
The petitioner, Anurag Gupta, an individual, filed his return of income for assessment year 2018-19 under Section 139(1) of the Income Tax Act, 1961, which was processed under Section 143(1). Subseque...




