https://www.taxtmi.com/caselaws?id=220913 The court quashed the notice issued under Section 148 of the Income Tax Act, finding the reopening of the assessment invalid. The petitioner, a non-resident company, had fully disclosed all material facts, and the credit for Tax Deducted at Source (TDS) was correctly allowed. The court held that there was no justification for reopening the assessment, leading to the writ petition being allowed with no costs. en-us Thu, 23 Aug 2012 00:00:00 +0530 Thu, 14 Feb 2013 06:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220913 The court quashed the notice issued under Section 148 of the Income Tax Act, finding the reopening of the assessment invalid. The petitioner, a non-resident company, had fully disclosed all material facts, and the credit for Tax Deducted at Source (TDS) was correctly allowed. The court held that there was no justification for reopening the assessment, leading to the writ petition being allowed with no costs. Case-Laws Income Tax Thu, 23 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220913