Pradeep Kumar Agarwalla Vs DCIT (ITAT Delhi)
Case ke facts
Pradeep Kumar Agarwalla ke yahan search hua tha. Department ne directly assessment kiya bina section 148 process follow kiye.
Mudda (Issue)
Kya search ke baad bina section 148 notice diye assessment ho sakta hai?
Faisla (Held)
ITAT ne bola search ke baad assessment ke liye section 148 ka route follow karna mandatory hai. Isliye direct assessment radd kiya.
Practical takeaway
Agar search ke baad section 148 ka notice nahi diya, to aap assessment ko radd karwa sakte ho.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-11.