HomeDirect TaxAssessment Quashed for Failure to Follow Mandatory S. 148B Procedure in Search-Based...

Assessment Quashed for Failure to Follow Mandatory S. 148B Procedure in Search-Based Additions: ITAT

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Chandigarh Bench of Income Tax Appellate Tribunal has quashed the assessment framed against M/s Malbros International Pvt. Ltd. for Assessment Year (AY) 2022–23, holding that the Assessing Officer (AO) erred in invoking Section 143(3) instead of following the mandatory reassessment procedure under Sections 147, 148, and 148B of the Income Tax Act, 1961. The…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

JURISHOUR | TAX LAW DAILY BULLETIN : 30 May, 2026

Here’s the Tax Law Daily Bulletin for May 30, 2026.GSTROOFTOP SOLAR SYSTEMS NOT ‘WORKS...

Decree on Admission Can’t Be Passed Unless Admission Is Unconditional: Supreme Court

The Supreme Court has held that a court cannot grant a decree merely on...

Supreme Court Quashes Removal of Tirupati Mutt Mahant

The Supreme Court has set aside the removal of the Mahant (Mathadhipati) of Sri...

Rs. 11 Lakh Compensation for Illegal Detention After Parole Order: Supreme Court 

The Supreme Court has held that a prisoner cannot be kept behind bars after...

More like this

JURISHOUR | TAX LAW DAILY BULLETIN : 30 May, 2026

Here’s the Tax Law Daily Bulletin for May 30, 2026.GSTROOFTOP SOLAR SYSTEMS NOT ‘WORKS...

Decree on Admission Can’t Be Passed Unless Admission Is Unconditional: Supreme Court

The Supreme Court has held that a court cannot grant a decree merely on...

Supreme Court Quashes Removal of Tirupati Mutt Mahant

The Supreme Court has set aside the removal of the Mahant (Mathadhipati) of Sri...