Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Non-Compliance with Procedural Requirements. Notice Issued Beyond Four-Year Limit Without Proper Sanction and Without Disclosing Reasons for Alleged Income Escaping Assessment.
16 Jun 2026The petitioner, Chennai Container Terminal Pvt. Ltd., challenged a notice dated 26 March 2021 issued under Section 148 of the Income Tax Act, 1961 by ...





