The Tribunal ruled that once the original notice itself is jurisdictionally invalid, later compliance with section 148A is irrelevant. Foundational defects cannot be remedied ...
Students can follow the steps given below to download the official CBSE Class 10 Date Sheet 2026 PDF from the board’s website: Visit the official CBSE website at cbse.gov.in. Click on the ...
The Tribunal upheld revision after finding that the Assessing Officer accepted explanations without proper verification. The ruling stresses that insufficient enquiry can justify action under Section ...