Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Unsigned Notice Invalid and Proceedings Barred by Limitation. The court held that an unsigned notice under Section 148 is not a valid notice and cannot initiate reassessment proceedings beyond the limitation period under Section 149(1)(b).
9 Jan 2023The petitioner, Prakash Krishnavtar Bhardwaj, a non-resident Indian residing in Dubai, UAE, filed a writ petition under Article 226 of the Constitutio...




