https://www.taxtmi.com/caselaws?id=329730 The Court dismissed the Writ Petition challenging the notice to reopen the assessment for the Assessment Year 2008-09 under Section 148 of the Income Tax Act. It held that since no scrutiny assessment had been conducted for that year, the condition for issuing notices beyond four years did not apply. The Court rejected the argument that the income had been disclosed in the Society's return, stating that the deduction claimed was not available to the Petitioner Trust, making the income chargeable to tax. The Rule of Consistency was deemed inapplicable, and the Petitioner had the option to appeal the Assessing Officer's decision. en-us Wed, 22 Jun 2016 00:00:00 +0530 Wed, 30 Aug 2017 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329730 The Court dismissed the Writ Petition challenging the notice to reopen the assessment for the Assessment Year 2008-09 under Section 148 of the Income Tax Act. It held that since no scrutiny assessment had been conducted for that year, the condition for issuing notices beyond four years did not apply. The Court rejected the argument that the income had been disclosed in the Society's return, stating that the deduction claimed was not available to the Petitioner Trust, making the income chargeable to tax. The Rule of Consistency was deemed inapplicable, and the Petitioner had the option to appeal the Assessing Officer's decision. Case-Laws Income Tax Wed, 22 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329730