https://www.taxtmi.com/caselaws?id=391882 The court held that the re-opening of assessment proceedings under section 147 of the Income Tax Act, 1961 against the petitioner, based on the failure to make Tax Deduction at Source, was unsustainable. Emphasizing the strict construction of the Proviso to section 147, the court ruled that the reasons provided for re-opening lacked clarity and did not demonstrate the petitioner's failure to disclose necessary facts. Consequently, the court allowed the writ petition, quashing the notice and proceedings, effectively halting the re-opening of the petitioner's assessment for the relevant year without awarding costs. en-us Tue, 21 Jan 2020 00:00:00 +0530 Sat, 08 Feb 2020 17:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391882 The court held that the re-opening of assessment proceedings under section 147 of the Income Tax Act, 1961 against the petitioner, based on the failure to make Tax Deduction at Source, was unsustainable. Emphasizing the strict construction of the Proviso to section 147, the court ruled that the reasons provided for re-opening lacked clarity and did not demonstrate the petitioner's failure to disclose necessary facts. Consequently, the court allowed the writ petition, quashing the notice and proceedings, effectively halting the re-opening of the petitioner's assessment for the relevant year without awarding costs. Case-Laws Income Tax Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391882