https://www.taxtmi.com/caselaws?id=236076 The court dismissed the writ petition, upholding the validity of the notice issued under Section 148 and the reasons for reopening the case under Section 147 of the Income Tax Act, 1961. The court found that the reasons were based on substantial material and not mere suspicion, with the assessing officer having sufficient evidence to support the belief of income escapement. The court concluded that the petitioner's arguments lacked merit, emphasizing that disputed factual questions could not be addressed in writ jurisdiction under Article 226. en-us Thu, 28 Feb 2013 00:00:00 +0530 Tue, 13 Aug 2013 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236076 The court dismissed the writ petition, upholding the validity of the notice issued under Section 148 and the reasons for reopening the case under Section 147 of the Income Tax Act, 1961. The court found that the reasons were based on substantial material and not mere suspicion, with the assessing officer having sufficient evidence to support the belief of income escapement. The court concluded that the petitioner's arguments lacked merit, emphasizing that disputed factual questions could not be addressed in writ jurisdiction under Article 226. Case-Laws Income Tax Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236076