https://www.taxtmi.com/caselaws?id=335414 The court dismissed the petition challenging the notice issued under Section 148 of the Income Tax Act, 1961, for reopening the assessment. The court found that the petitioner's lack of cooperation, including refusal to provide bank statements or consent waiver forms, hindered the proceedings. It declined to intervene, allowing the tax authorities to continue with the case. The court did not delve into the merits, leaving all arguments open for presentation before the tax authorities. The petition was dismissed without costs. en-us Tue, 05 Apr 2016 00:00:00 +0530 Thu, 17 Nov 2016 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335414 The court dismissed the petition challenging the notice issued under Section 148 of the Income Tax Act, 1961, for reopening the assessment. The court found that the petitioner's lack of cooperation, including refusal to provide bank statements or consent waiver forms, hindered the proceedings. It declined to intervene, allowing the tax authorities to continue with the case. The court did not delve into the merits, leaving all arguments open for presentation before the tax authorities. The petition was dismissed without costs. Case-Laws Income Tax Tue, 05 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335414