Reassessment notice can’t be issued if proceeding with respect to notice issued u/s 142 is pending: HC

INCOME TAX: Sections 142(1) and 148 cannot operate simultaneously; if notice has already been issued under section 142 and proceedings are pending, income cannot be said to have escaped assessment

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000189560/reassessment-notice-can’t-be-issued-if-proceeding-with-respect-to-notice-issued-us-142-is-pending-hc.aspx