https://www.taxtmi.com/caselaws?id=270030 The SC dismissed the revenue appeal (delay condoned), upholding the ITAT and HC rulings that the s.148 reopening notice was invalid. The Court agreed the JCIT's sanction was mechanical and lacked application of mind, rendering the reassessment notice quashed and the reopening action unsustainable. en-us Wed, 08 Jul 2015 00:00:00 +0530 Mon, 06 Oct 2025 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270030 The SC dismissed the revenue appeal (delay condoned), upholding the ITAT and HC rulings that the s.148 reopening notice was invalid. The Court agreed the JCIT's sanction was mechanical and lacked application of mind, rendering the reassessment notice quashed and the reopening action unsustainable. Case-Laws Income Tax Wed, 08 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270030