RAJESH KUMAR KHANDELWAL vs ITO WARD 5(1)
Whether the reassessment proceedings initiated under sections 148A and 148 of the Income-tax Act, 1961 are sustainable when the assessee's share in the sale consideration is below the monetary threshold of ₹50 lakh prescribed under section 149 for issuance of notice beyond three years --- Held No; reassessment proceedings unsustainable.
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