High Court Upholds Validity of Income Tax Assessment Reopening Notice; Authority Demonstrated Independent Decision-Making u/s 148. https://www.taxtmi.com/highlights?id=32795 Reopening of assessment - Reason to believe - Application of mind by the sanctioning authority - the instant case is not that of mere rubber stamping - He himself wrote “I am satisfied that it is a fit case for issue of notice u/s 148” - validity of notice upheld - HC en-us Mon, 09 Jan 2017 08:27:33 +0530 Mon, 09 Jan 2017 08:32:11 +0530 TaxTMI RSS Generator High Court Upholds Validity of Income Tax Assessment Reopening Notice; Authority Demonstrated Independent Decision-Making u/s 148. https://www.taxtmi.com/highlights?id=32795 Reopening of assessment - Reason to believe - Application of mind by the sanctioning authority - the instant case is not that of mere rubber stamping - He himself wrote “I am satisfied that it is a fit case for issue of notice u/s 148” - validity of notice upheld - HC Highlights Income Tax Mon, 09 Jan 2017 08:27:33 +0530 https://www.taxtmi.com/highlights?id=32795