A.O Cannot issue Notice u/s 148 on The Basis of Scanty and Vague
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When the reason recorded for initiation of
reassessment proceedings and the information received is extremely scanty and vague, and the
material based on which the proceedings are initiated does not indicate escapement of income,
the AO will have no jurisdiction to issue notice u/s 148. #pdf
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FAQs on Agricultural Income (Section 2(5) and Rule 270) as per IT Act 2025
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