(277) VIMLA DEVI LUNIA Vs. UNION OF INDIA[RAJASTHAN HIGH COURT] 23-09-2025
Income Tax Act, 1961 — Sections 147, 148, 143(3) — Reopening of assessment — Escaped income — Petitioner filed return, faced scrutiny assessment, and received assessment order under Section 143(3) — Subsequently, notice under Section 148 was issued alleging receipt of unsecured loan of Rs. 2,36,66,658/- that escaped assessment — Petitioner claimed to have given loan, not received it, and provided
India Law Library Docid # 2433974