Statutory Analysis & Procedural Guide: Income Tax Reassessment under Section 148 & 148A (Post-Finance Act 2021)
Mandatory preliminary inquiry under Section 148A(a), show cause notice under 148A(b), and limitation timelines. An in-depth analysis of Sections 147, 148, 148A, Income Tax Act 1961 considering Union of India v. Ashish Agarwal (2023) 1 SCC 617. Formulated by Supreme Court & High Court advocates for legal practitioners and corporate counsels.