https://www.taxtmi.com/caselaws?id=355672 HC held that reopening under s.147/148 was valid despite the notice being addressed to a defunct company and containing incorrect PAN, because the AO had an honest, reasonable belief supported by material (not mere suspicion) and the petitioner received and replied to the notice, suffering no prejudice. Human/technical errors in addressing did not nullify proceedings; s.292B operates to uphold validity where substantive adjudication is permissible. Writ petition challenging the reassessment was dismissed. en-us Fri, 02 Feb 2018 00:00:00 +0530 Sat, 08 Nov 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355672 HC held that reopening under s.147/148 was valid despite the notice being addressed to a defunct company and containing incorrect PAN, because the AO had an honest, reasonable belief supported by material (not mere suspicion) and the petitioner received and replied to the notice, suffering no prejudice. Human/technical errors in addressing did not nullify proceedings; s.292B operates to uphold validity where substantive adjudication is permissible. Writ petition challenging the reassessment was dismissed. Case-Laws Income Tax Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355672