https://www.taxtmi.com/caselaws?id=330893 The Court upheld the validity of the notice issued under Section 148 of the Income Tax Act, 1961, finding the reopening of assessment justified based on new material information received from the DGIT (Investigation), Ahmedabad. The Court dismissed the petition, concluding that the Assessing Officer had formed a reasonable belief for reopening the assessment, in compliance with the necessary procedures. en-us Fri, 05 Aug 2016 00:00:00 +0530 Fri, 03 Apr 2026 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330893 The Court upheld the validity of the notice issued under Section 148 of the Income Tax Act, 1961, finding the reopening of assessment justified based on new material information received from the DGIT (Investigation), Ahmedabad. The Court dismissed the petition, concluding that the Assessing Officer had formed a reasonable belief for reopening the assessment, in compliance with the necessary procedures. Case-Laws Income Tax Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330893