Reassessment Notice u/s 148A issued without furnishing underlying material скачать в хорошем качестве

Reassessment Notice u/s 148A issued without furnishing underlying material

Reassessment Notice u/s 148A Issued Without Furnishing Underlying Material – Legal Analysis & Remedies In this video, we examine a critical issue arising in income tax reassessment proceedings — issuance of notice under Section 148A without providing the underlying material relied upon by the Assessing Officer. With the introduction of Section 148A, the law mandates greater transparency and adherence to principles of natural justice before reopening completed assessments. However, in practice, several reassessment notices are being issued without disclosing the foundational material, raising serious legal and procedural concerns. 🔍 What this video covers: Background of reassessment proceedings under the Income-tax Act Statutory framework and objective of Section 148A Meaning and scope of “information suggesting escapement of income” Why furnishing underlying material is legally essential – a conceptual analysis Application of principles of natural justice (Audi Alteram Partem) Judicial approach where material is not furnished to the assessee Clear distinction between “information” and “evidence” Common defects noticed in Section 148A notices Legal consequences of non-furnishing of underlying material Remedies available to the assessee, including writ jurisdiction Practical guidance for tax professionals while handling such notices ⚖️ Who should watch this video? Tax professionals, Chartered Accountants, Advocates Business owners and assessees facing reassessment notices Students of taxation and tax litigation 📌 This video will help you understand how to identify defective reassessment notices, protect taxpayer rights, and respond effectively under the current reassessment regime. 👉 Like, share, and subscribe for more updates on income tax law, reassessment proceedings, and judicial developments. #Section148A #IncomeTaxReassessment #ReassessmentNotice #IncomeTaxLaw #TaxLitigation #EscapementOfIncome #NaturalJustice #AudiAlteramPartem #DefectiveNotice #TaxCaseLaw #IncomeTaxAct #TaxProfessionals #CharteredAccountant #TaxAdvocate #ReassessmentProceedings #LegalAnalysis #IndianTaxLaw