https://www.taxtmi.com/caselaws?id=263008 The court found in favor of the appellant in a case challenging a notice under Section 148 of the Income Tax Act, 1961. The court held that the re-opening of the assessment was legally flawed due to the non-furnishing of reasons for re-opening and violation of natural justice principles. The re-assessment order and the writ court's decision were set aside, allowing the appeal and writ petition. The respondent was directed to provide reasons for the notice under Section 148 before proceeding lawfully. The judgment highlighted the necessity of providing reasons for re-opening assessments and adhering to natural justice principles. en-us Fri, 14 Aug 2015 00:00:00 +0530 Sat, 07 Nov 2015 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263008 The court found in favor of the appellant in a case challenging a notice under Section 148 of the Income Tax Act, 1961. The court held that the re-opening of the assessment was legally flawed due to the non-furnishing of reasons for re-opening and violation of natural justice principles. The re-assessment order and the writ court's decision were set aside, allowing the appeal and writ petition. The respondent was directed to provide reasons for the notice under Section 148 before proceeding lawfully. The judgment highlighted the necessity of providing reasons for re-opening assessments and adhering to natural justice principles. Case-Laws Income Tax Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263008