https://www.taxtmi.com/caselaws?id=279266 The court upheld the validity of the reopening of assessments under Section 147 of the Income Tax Act, 1961, finding that the Assessing Officer had specific and definite information to believe that income chargeable to tax had escaped assessment. The court also determined that the procedural requirements for reopening assessments were met and accepted the explanation regarding a typographical error in the date of the notice. Consequently, the court dismissed the petitions challenging the reopening of assessments. en-us Mon, 07 May 2018 00:00:00 +0530 Fri, 27 Mar 2026 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279266 The court upheld the validity of the reopening of assessments under Section 147 of the Income Tax Act, 1961, finding that the Assessing Officer had specific and definite information to believe that income chargeable to tax had escaped assessment. The court also determined that the procedural requirements for reopening assessments were met and accepted the explanation regarding a typographical error in the date of the notice. Consequently, the court dismissed the petitions challenging the reopening of assessments. Case-Laws Income Tax Mon, 07 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279266