Case Law Analysis
|Income Tax Appellate Tribunal
Section 148A Income Tax Act | Reassessment Void If 148A(d) Order Introduces New Grounds Not in Initial Notice : ITAT Delhi
ITAT Delhi quashes reassessment proceedings where the Assessing Officer introduced fresh grounds in the 148A(d) order that were absent in the original notice under Section 148A(b). The ruling reinforces that reassessment cannot be a fishing expedition and must strictly comply with statutory procedure to uphold natural justice for taxpayers.