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

This query is : Resolved 
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(Querist)
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 ?
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Nabin Agarwal

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Nabin Agarwal (Expert)
20 June 2025 Yes it can be done in some circumstances.
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