https://www.taxtmi.com/caselaws?id=265533 The Court dismissed the appeal concerning the validity of a notice issued under Section 148 of the Income Tax Act, 1961, due to the Assessing Officer's failure to properly apply his mind to the information and materials before issuing the notice. The Court upheld the ITAT's decision, emphasizing the importance of the AO's diligent consideration of relevant information before initiating assessment proceedings under Section 147 of the Income Tax Act. The appeal was dismissed as no substantial question of law was found to arise in the case. en-us Tue, 04 Aug 2015 00:00:00 +0530 Tue, 13 Oct 2015 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265533 The Court dismissed the appeal concerning the validity of a notice issued under Section 148 of the Income Tax Act, 1961, due to the Assessing Officer's failure to properly apply his mind to the information and materials before issuing the notice. The Court upheld the ITAT's decision, emphasizing the importance of the AO's diligent consideration of relevant information before initiating assessment proceedings under Section 147 of the Income Tax Act. The appeal was dismissed as no substantial question of law was found to arise in the case. Case-Laws Income Tax Tue, 04 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265533