https://www.taxtmi.com/caselaws?id=377381 The court quashed the reassessment proceedings as they were solely based on a statement recorded under Section 133A without tangible material evidence, ruling the reasons for reopening assessments insufficient. The impugned notices and orders were set aside, and the writ petitions were allowed without costs. en-us Mon, 25 Feb 2019 00:00:00 +0530 Fri, 20 Sep 2019 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377381 The court quashed the reassessment proceedings as they were solely based on a statement recorded under Section 133A without tangible material evidence, ruling the reasons for reopening assessments insufficient. The impugned notices and orders were set aside, and the writ petitions were allowed without costs. Case-Laws Income Tax Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377381