Assessments under Section 148 of the Income Tax Act, 1961 are considered as important assessments. It is very important for assessee to know how to respond to Notice issued under Section 148 of the Income Tax Act, 1961. There are lot of issues involved like, validity of Notice, jurisdiction of assessing officer, filing of ITR in response to Notice, seeking reasons for issuing notice, raising objections against reasons and challenging validity of the said notice. Proper knowledge of the Act also require in this matter. Various judgements of High Courts and one Judgement of Hon'ble Supreme Court of India I mentioned in video to bring in more clarity about rights of assessee in matter of assessment under section 148 of the Income Tax Act, 1961. To know more watch this video.
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