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HomeDirect TaxDelay by Assessee Can’t Validate an Otherwise Invalid S. 148 Notice, When...

Delay by Assessee Can’t Validate an Otherwise Invalid S. 148 Notice, When Recovery Proceedings Are Initiated: Bombay HC

Direct Tax

Published on

By Mariya Paliwala
Bombay High Court

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The Bombay High Court has held that the delay by assessee cannot validate an otherwise invalid notice under Section 148 of the Income Tax Act, especially when recovery proceedings are initiated. The bench of Justice B. P. Colabawalla and Justice Firdosh P. Pooniwalla has held that mere delay would not validate a notice which is…

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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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