https://www.taxtmi.com/caselaws?id=251908 The court clarified that under Sections 147 and 148 of the Income Tax Act, an assessee must be provided with reasons for a notice under Section 148 within a reasonable time. Reopening assessments based on information already available or easily accessible during the initial assessment is not justified. The court emphasized that if all relevant information was before the Assessing Officer during the initial assessment, reopening the assessment would be unwarranted. The court allowed the writ application, finding the initiation of Section 147 proceedings without jurisdiction and directing compliance with specified orders. en-us Mon, 29 Sep 2014 00:00:00 +0530 Tue, 12 May 2015 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251908 The court clarified that under Sections 147 and 148 of the Income Tax Act, an assessee must be provided with reasons for a notice under Section 148 within a reasonable time. Reopening assessments based on information already available or easily accessible during the initial assessment is not justified. The court emphasized that if all relevant information was before the Assessing Officer during the initial assessment, reopening the assessment would be unwarranted. The court allowed the writ application, finding the initiation of Section 147 proceedings without jurisdiction and directing compliance with specified orders. Case-Laws Income Tax Mon, 29 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251908