HC Upholds Validity of Section 148 Notice Issued on Last Day of Limitation Perin Exim LLP filed writ petitions challenging reassessment proceedings initiated under Section 148 of the Income Tax Act, 1961, mainly disputing the validity of the notice dated 30.06.2025. The petitioner contended that the notice had not been properly served, pointing to postal…
High Court Quashes Reassessment Notice Based on Same Bank Deposits Already Examined Earlier M/s. Sanjay Kumar Bijay Kumar, a partnership firm engaged in the wholesale and retail trade of cattle feed and building materials, challenged reassessment proceedings initiated for AY 2019-20. The firm held two PANs but had consistently filed its income tax returns using…
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