Once an Inquiry Under Section 148A(a) Is Approved, the Assessing Officer Cannot Skip It: Chhattisgarh High Court Quashes Reassessment Landmark Judgment Reinforces That the Statutory Sequence Under Section 148A Is Mandatory and Cannot Be Bypassed Ever since the reassessment provisions were overhauled by the Finance Act, 2021, one of the most litigated issues has…
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