https://www.taxtmi.com/caselaws?id=345584 The court set aside the notice issued under Section 148 of the Income Tax Act, 1961, for reopening the assessment for the year 2009-10. It held that the Assessing Officer's attempt to reassess the petitioner's activities as non-charitable was impermissible, as the original assessment had accepted them as charitable. The court found no valid reasons for reopening the assessment and concluded that the transactions in question belonged to a different assessment year. The petition was allowed, and the notice was deemed unjustified. en-us Thu, 13 Jul 2017 00:00:00 +0530 Mon, 14 May 2018 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345584 The court set aside the notice issued under Section 148 of the Income Tax Act, 1961, for reopening the assessment for the year 2009-10. It held that the Assessing Officer's attempt to reassess the petitioner's activities as non-charitable was impermissible, as the original assessment had accepted them as charitable. The court found no valid reasons for reopening the assessment and concluded that the transactions in question belonged to a different assessment year. The petition was allowed, and the notice was deemed unjustified. Case-Laws Income Tax Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345584