https://www.taxtmi.com/caselaws?id=392552 The court upheld the validity of the re-assessment notice issued under Section 148(2) of the Income Tax Act, 1961, finding that the statutory requirements were satisfied. The court dismissed the appeal, stating that interference at the notice stage is only warranted in exceptional cases, as the reassessment proceedings were already pending before the appellate authority. The petitioner was allowed to pursue the statutory remedy before the appellate authority independently. en-us Wed, 19 Feb 2020 00:00:00 +0530 Mon, 09 Nov 2020 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392552 The court upheld the validity of the re-assessment notice issued under Section 148(2) of the Income Tax Act, 1961, finding that the statutory requirements were satisfied. The court dismissed the appeal, stating that interference at the notice stage is only warranted in exceptional cases, as the reassessment proceedings were already pending before the appellate authority. The petitioner was allowed to pursue the statutory remedy before the appellate authority independently. Case-Laws Income Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392552