https://www.taxtmi.com/caselaws?id=328990 The court ruled in favor of the petitioner, quashing the notice issued under section 148 of the Income Tax Act and the preliminary order for reassessment proceedings. The court held that since no claim was made under section 80IB and the foundation for reopening the assessment was flawed, the notice was bad in law. The petition was allowed, and the notice and preliminary order were set aside. en-us Thu, 09 Jun 2016 00:00:00 +0530 Mon, 20 Jun 2016 12:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328990 The court ruled in favor of the petitioner, quashing the notice issued under section 148 of the Income Tax Act and the preliminary order for reassessment proceedings. The court held that since no claim was made under section 80IB and the foundation for reopening the assessment was flawed, the notice was bad in law. The petition was allowed, and the notice and preliminary order were set aside. Case-Laws Income Tax Thu, 09 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328990