https://www.taxtmi.com/caselaws?id=288054 The High Court dismissed the appeal in limine, finding no merit due to the lack of substantial question of law and insufficiency of material to justify the re-opening of assessment u/s 148. The Court held that the report of the Inspector was not sufficient to warrant the issuance of notice for re-opening the assessment, as it lacked material evidence. The decision was based on the fact that there was no justifiable reason for the notice u/s 148, leading to the dismissal of the appeal. en-us Mon, 27 Jul 2009 00:00:00 +0530 Fri, 15 May 2020 17:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288054 The High Court dismissed the appeal in limine, finding no merit due to the lack of substantial question of law and insufficiency of material to justify the re-opening of assessment u/s 148. The Court held that the report of the Inspector was not sufficient to warrant the issuance of notice for re-opening the assessment, as it lacked material evidence. The decision was based on the fact that there was no justifiable reason for the notice u/s 148, leading to the dismissal of the appeal. Case-Laws Income Tax Mon, 27 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288054