https://www.taxtmi.com/caselaws?id=220267 The High Court upheld the validity of reopening the assessment under Section 147 of the Income Tax Act, ruling that the Ext.P6 notice was issued within jurisdiction and not beyond the four-year limitation period. The Court found that the assessing officer had valid subjective satisfaction for initiating proceedings under Section 147. Additionally, the Court determined that the procedural requirements from the Supreme Court's decision in GKN Driveshafts were substantially met, directing consideration of objections filed by the appellant without necessitating a separate order. en-us Wed, 09 Jan 2013 00:00:00 +0530 Fri, 28 Jun 2013 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220267 The High Court upheld the validity of reopening the assessment under Section 147 of the Income Tax Act, ruling that the Ext.P6 notice was issued within jurisdiction and not beyond the four-year limitation period. The Court found that the assessing officer had valid subjective satisfaction for initiating proceedings under Section 147. Additionally, the Court determined that the procedural requirements from the Supreme Court's decision in GKN Driveshafts were substantially met, directing consideration of objections filed by the appellant without necessitating a separate order. Case-Laws Income Tax Wed, 09 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220267