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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

Direct Tax

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By Mariya Paliwala
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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…

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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.

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