https://www.taxtmi.com/caselaws?id=335009 The High Court dismissed the writ petition challenging a notice issued under Section 148 of the Income Tax Act for reopening the assessment. The court found the petition premature as objections were not submitted before challenging the notice. Emphasizing the procedural requirements for reopening assessments, the court directed the petitioner to submit objections within 30 days. The Assessing Officer was instructed to consider the objections and pass a speaking order, enabling the petitioner to seek remedies under the Income Tax Act. The court rejected the relief sought, highlighting that reasons for reopening assessments cannot be tested based on factual averments in a counter affidavit. en-us Thu, 17 Nov 2016 00:00:00 +0530 Thu, 24 Nov 2016 20:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335009 The High Court dismissed the writ petition challenging a notice issued under Section 148 of the Income Tax Act for reopening the assessment. The court found the petition premature as objections were not submitted before challenging the notice. Emphasizing the procedural requirements for reopening assessments, the court directed the petitioner to submit objections within 30 days. The Assessing Officer was instructed to consider the objections and pass a speaking order, enabling the petitioner to seek remedies under the Income Tax Act. The court rejected the relief sought, highlighting that reasons for reopening assessments cannot be tested based on factual averments in a counter affidavit. Case-Laws Income Tax Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335009