https://www.taxtmi.com/caselaws?id=211634 The court quashed the notice under Section 148 and subsequent reassessment proceedings, holding that the income for the assessment year had been validly disclosed and taxed under VDIS, with no escapement of income. The court emphasized the importance of accurate reasons for reopening assessments under Section 148 and upheld the confidentiality provisions of VDIS. en-us Wed, 07 Mar 2012 00:00:00 +0530 Mon, 28 Oct 2013 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211634 The court quashed the notice under Section 148 and subsequent reassessment proceedings, holding that the income for the assessment year had been validly disclosed and taxed under VDIS, with no escapement of income. The court emphasized the importance of accurate reasons for reopening assessments under Section 148 and upheld the confidentiality provisions of VDIS. Case-Laws Income Tax Wed, 07 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211634