Notice for Assessment or Reassessment Valid without following section 148A procedure due to COVID-19 Lockdown: Chhattisgarh HC [Read Order]

The Chhattisgarh High Court while presiding over 4 petitions upheld the validity of the section 148 notices issued between March 1, 2021, to June 30, 2021 without following section 148A procedure due to COVID-19 lockdown. Mr. P.K.Tulsyan, counsel for the petitioners submitted that the petitioners have filed the income tax return for the Assessment Year […]
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