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    <description>The High Court upheld the Tribunal&#039;s decision to confirm reassessment proceedings under Section 147/148, finding the Assessing Officer had valid reasons for reassessment. The Court dismissed the appeal, noting issues raised were unsubstantiated or not timely raised, affirming the legality and jurisdiction of the reassessment process.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to confirm reassessment proceedings under Section 147/148, finding the Assessing Officer had valid reasons for reassessment. The Court dismissed the appeal, noting issues raised were unsubstantiated or not timely raised, affirming the legality and jurisdiction of the reassessment process.</description>
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