Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
S. 148A Notice Must Be Issued Before S. 147 Order: Jharkhand HC Quashes Order, Finds Lapse by Income Tax Dept
The Jharkhand HC quashed a reassessment under Section 147 for failure to issue a mandatory Section 148A notice. It reaffirmed that procedural compliance is essential and that reassessment without prior opportunity to be heard violates principles of natural justice.