SUBSCRIBE FOR FULL CONTENT The Tax PublishersWrit Petition (L) No. 12257 of 2023 2023 TaxPub(DT) 4044 (Bom-HC) : (2023) 457 ITR 0041 INCOME TAX ACT, 1961 Section 147 Income Tax Act, 1961 - Section 148A(d) Income Tax Act, 1961 - Section 148 SUBSCRIBE FOR FULL CONTENT