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1 - 4 of 4 (0.17 seconds)Section 148A in The Income Tax Act, 1961 [Entire Act]
Bagaria Properties And Investments ... vs Union Of India & Ors on 15 July, 2021
It is an admitted position and undeniable fact that in this case statutory
formalities of Section 148A of the Income Tax has not been observed by the
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Assessing Officer before issuing notice under Section 148 of the Income Tax Act,
1961 and the learned Counsel for the petitioners in support of his contention has
relied on my own order passed on 15th July, 2021 in W.P. No. 244 of 2021
(Bagaria Properties and Investments Private Limited & Anr. vs. Union of India &
Ors.) which is on the same fact and same issue where Income Tax Authorities
had not complied with statutory obligation of observing the formality of Section
148A of the Income Tax Act, 1961.
Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
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