https://www.taxtmi.com/caselaws?id=264637 The High Court ruled in favor of the petitioner, setting aside the notice under section 148 of the Income Tax Act, 1961, and the subsequent order passed by the Assessing Officer. The court emphasized the importance of fulfilling the pre-conditions for reopening assessments beyond the specified time limit and highlighted the necessity for concrete evidence of undisclosed material facts to justify such actions. en-us Mon, 21 Sep 2015 00:00:00 +0530 Tue, 29 Sep 2015 08:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264637 The High Court ruled in favor of the petitioner, setting aside the notice under section 148 of the Income Tax Act, 1961, and the subsequent order passed by the Assessing Officer. The court emphasized the importance of fulfilling the pre-conditions for reopening assessments beyond the specified time limit and highlighted the necessity for concrete evidence of undisclosed material facts to justify such actions. Case-Laws Income Tax Mon, 21 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264637