Notice Under Section 148 of Income Tax Act Cannot Be Issued Without Proper Justification: Himachal Pradesh High Court

A significant judgment was delivered by the High Court of Himachal Pradesh, Shimla, on 14 May 2025, where the Division Bench of Hon’ble Mr. Justice Tarlok Singh Chauhan and Hon’ble Mr. Justice Sushil Kukreja ruled in favor of Neena Singh Thakur, the petitioner, against the Principal Commissioner of Income Tax and another. The court strongly commented on the importance of giving reasons in quasi-judicial orders under the Income Tax Act,…