https://www.taxtmi.com/caselaws?id=327134 The court found that the notices issued under Section 148 of the Income Tax Act for various Assessment Years were invalid due to being beyond the permissible period and lacking proper service. The reasons for reopening assessments were deemed inadequate and unclear, failing to establish a link to income escaping assessment as required by law. Additionally, the Additional Commissioner of Income Tax was found to have not properly applied their mind in granting approval. The court emphasized the importance of explicit and self-contained reasons for reopening assessments and ultimately quashed the notices and related orders for non-compliance with legal requirements under Section 147 of the Act. en-us Thu, 18 Feb 2016 00:00:00 +0530 Mon, 02 May 2016 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327134 The court found that the notices issued under Section 148 of the Income Tax Act for various Assessment Years were invalid due to being beyond the permissible period and lacking proper service. The reasons for reopening assessments were deemed inadequate and unclear, failing to establish a link to income escaping assessment as required by law. Additionally, the Additional Commissioner of Income Tax was found to have not properly applied their mind in granting approval. The court emphasized the importance of explicit and self-contained reasons for reopening assessments and ultimately quashed the notices and related orders for non-compliance with legal requirements under Section 147 of the Act. Case-Laws Income Tax Thu, 18 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327134