INITIATION OF PROCEEDINGS U/S 147 WITHOUT ISSUING SHOW CAUSE NOTICE U/S 148A

This query is : Resolved 

12 June 2025 Can Proceedings under section 147 can be initiated without giving opportunity of being heard via giving show cause notice u/s 148A?
If no whether there are any favorable case laws ?

20 June 2025 Yes it can be done in some circumstances.


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