https://www.taxtmi.com/caselaws?id=376373 The court quashed and set aside the notice issued under Section 148 of the Income Tax Act, ruling in favor of the petitioner. The court held that the sanction order displayed a lack of application of mind to the reasons recorded by the Assessing Officer, rendering the notice legally flawed. The judgment emphasized the importance of ensuring that the sanction for reopening assessments is based on a thorough consideration of the grounds provided by the Assessing Officer to prevent unjustified harassment of taxpayers. en-us Thu, 21 Feb 2019 00:00:00 +0530 Thu, 07 Mar 2019 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376373 The court quashed and set aside the notice issued under Section 148 of the Income Tax Act, ruling in favor of the petitioner. The court held that the sanction order displayed a lack of application of mind to the reasons recorded by the Assessing Officer, rendering the notice legally flawed. The judgment emphasized the importance of ensuring that the sanction for reopening assessments is based on a thorough consideration of the grounds provided by the Assessing Officer to prevent unjustified harassment of taxpayers. Case-Laws Income Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376373