https://www.taxtmi.com/caselaws?id=385231 The court upheld the legality and validity of the notice issued under Section 148 of the Income Tax Act, 1961 for the assessment year 2012-13. It found that the Assessing Officer had applied his mind, there was a live link between the material and the belief that income had escaped assessment, and the principles governing the reopening of assessments were complied with. The court dismissed the writ application, concluding that the AO had sufficient material to justify the reopening of the assessment. en-us Tue, 27 Aug 2019 00:00:00 +0530 Sat, 31 Aug 2019 09:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385231 The court upheld the legality and validity of the notice issued under Section 148 of the Income Tax Act, 1961 for the assessment year 2012-13. It found that the Assessing Officer had applied his mind, there was a live link between the material and the belief that income had escaped assessment, and the principles governing the reopening of assessments were complied with. The court dismissed the writ application, concluding that the AO had sufficient material to justify the reopening of the assessment. Case-Laws Income Tax Tue, 27 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385231