https://www.taxtmi.com/caselaws?id=364250 The court upheld the actions of the Assessing Officer in a case involving the sanction under Section 151 of the Income Tax Act, factual discrepancies in the notice, borrowed satisfaction, and inquiries. The court found that the sanction was obtained before issuing the notice, discrepancies were not fundamental, the Officer had sufficient material for belief, and inquiries were within authority. Consequently, the petition was dismissed, affirming the justification for reopening the assessment based on available information. en-us Mon, 26 Mar 2018 00:00:00 +0530 Wed, 25 Jul 2018 07:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364250 The court upheld the actions of the Assessing Officer in a case involving the sanction under Section 151 of the Income Tax Act, factual discrepancies in the notice, borrowed satisfaction, and inquiries. The court found that the sanction was obtained before issuing the notice, discrepancies were not fundamental, the Officer had sufficient material for belief, and inquiries were within authority. Consequently, the petition was dismissed, affirming the justification for reopening the assessment based on available information. Case-Laws Income Tax Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364250