https://www.taxtmi.com/caselaws?id=389494 The court quashed the notice dated 18.10.2006 and the order dated 31.01.2007, ruling that the reopening of the assessment was unjustified as the income had already been assessed twice. The court found no basis for income escaping assessment and emphasized the necessity for strict adherence to the provisions of Section 147/148 for reopening assessments. The petition was allowed, and the court made no order as to costs. en-us Wed, 27 Nov 2019 00:00:00 +0530 Tue, 07 Jan 2020 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389494 The court quashed the notice dated 18.10.2006 and the order dated 31.01.2007, ruling that the reopening of the assessment was unjustified as the income had already been assessed twice. The court found no basis for income escaping assessment and emphasized the necessity for strict adherence to the provisions of Section 147/148 for reopening assessments. The petition was allowed, and the court made no order as to costs. Case-Laws Income Tax Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389494