https://www.taxtmi.com/caselaws?id=336913 The court held that the notice issued under section 148 of the Income Tax Act, 1961, and the reopening of the assessment for A.Y. 2009-2010 were not valid. It found that the reasons provided for reopening were inadequate, lacked independent opinion by the Assessing Officer, and did not comply with the requirement to disclose material facts. The court quashed the notice and reassessment proceedings, ruling in favor of the petitioner with no costs imposed. en-us Tue, 20 Dec 2016 00:00:00 +0530 Sat, 17 Jun 2017 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336913 The court held that the notice issued under section 148 of the Income Tax Act, 1961, and the reopening of the assessment for A.Y. 2009-2010 were not valid. It found that the reasons provided for reopening were inadequate, lacked independent opinion by the Assessing Officer, and did not comply with the requirement to disclose material facts. The court quashed the notice and reassessment proceedings, ruling in favor of the petitioner with no costs imposed. Case-Laws Income Tax Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336913