https://www.taxtmi.com/caselaws?id=220439 The court found the notice issued under Section 148 of the Income Tax Act, 1961, and the subsequent order rejecting the petitioner's objections invalid. It determined that the information on alleged bogus entries was available and considered during the original assessment, rendering the reopening of assessment under Section 147 unjustified. Consequently, the court quashed the notice and order, along with all related proceedings, and allowed the writ petition with no costs. en-us Wed, 16 Jan 2013 00:00:00 +0530 Fri, 28 Jun 2013 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220439 The court found the notice issued under Section 148 of the Income Tax Act, 1961, and the subsequent order rejecting the petitioner's objections invalid. It determined that the information on alleged bogus entries was available and considered during the original assessment, rendering the reopening of assessment under Section 147 unjustified. Consequently, the court quashed the notice and order, along with all related proceedings, and allowed the writ petition with no costs. Case-Laws Income Tax Wed, 16 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220439