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Income Tax | Third-Party Search Material Requires Section 153C, Not Section 148: Gujarat HC

28 Sept 2026 · 28 Sept 2026By CA Sandeep KanoiSource: TaxGuru

Gujarat HC quashes Section 148 reopening based on third-party search material, holding Section 153C was the applicable statutory route. The post Third-Party Search Material Requires Section 153C, Not Section 148: Gujarat HC 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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