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Income Tax | Assessment u/s 143(3) After Search Invalid Without Mandatory Section 148 Notice: ITAT Mumbai

30 Sept 2026 · 30 Sept 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Mumbai quashes section 143(3) assessment after search as mandatory section 148 notice was not issued; Rs. 4.08 lakh cash addition deleted. The post Assessment u/s 143(3) After Search Invalid Without Mandatory Section 148 Notice: ITAT Mumbai appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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