Mandatory procedure u/s 148A applies to reassessment initiated on or after 1-4-2021
Here is an interesting case by Rajasthan HC In (2021) 133 taxmann.com 48 (Rajasthan)
HIGH COURT OF RAJASTHAN
Bpip Infra (P.) Ltd.
v.
Income Tax Officer, Ward 4(1), Jaipur
INDERJEET SINGH, J.
S.B. CIVIL WRIT PETITION ...
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