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Income Tax | Section 143(2) Cannot Replace Section 148 After Post-2021 Search: ITAT Mumbai

28 Sept 2026 · 28 Sept 2026By CA Vijayakumar ShettySource: TaxGuru

ITAT Mumbai quashes three search-linked assessments for invalid reopening and failure to issue mandatory Section 148 notice. The post Section 143(2) Cannot Replace Section 148 After Post-2021 Search: ITAT Mumbai 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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