https://www.taxtmi.com/caselaws?id=245488 HC upheld validity of the s.148 notice, finding it issued within four years of the relevant assessment year and not requiring the proviso's heightened finding of deliberate concealment. The court held that information brought by the audit party, if independently considered by the AO and reflected in reasons, does not vitiate reopening. Since the AO applied her mind to the third ground and concluded income had escaped assessment, the reopening could not be quashed. Decision against the assessee. en-us Tue, 11 Mar 2014 00:00:00 +0530 Sat, 04 Oct 2025 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245488 HC upheld validity of the s.148 notice, finding it issued within four years of the relevant assessment year and not requiring the proviso's heightened finding of deliberate concealment. The court held that information brought by the audit party, if independently considered by the AO and reflected in reasons, does not vitiate reopening. Since the AO applied her mind to the third ground and concluded income had escaped assessment, the reopening could not be quashed. Decision against the assessee. Case-Laws Income Tax Tue, 11 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245488