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Income Tax | Search Assessment Quashed: A Scrutiny Notice Could Not Replace Section 148

24 Sept 2026 · 3d agoBy CA Vijayakumar ShettySource: TaxGuru

ITAT Mumbai quashed AY 2023-24 assessment as section 148 notice and prior section 148B approval were mandatory after search. The post Search Assessment Quashed: A Scrutiny Notice Could Not Replace Section 148 appeared first on TaxGuru .

Attribution

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

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