https://www.taxtmi.com/caselaws?id=405198 The court upheld the validity of the notice issued under Section 148 of the Income Tax Act, 1961, for reopening the income tax assessment. The court found that the assessee failed to disclose primary facts regarding the source of investment, justifying the reopening. Consequently, the court dismissed the writ application challenging the notice and vacated the interim relief previously granted. en-us Mon, 01 Mar 2021 00:00:00 +0530 Sat, 13 Mar 2021 08:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405198 The court upheld the validity of the notice issued under Section 148 of the Income Tax Act, 1961, for reopening the income tax assessment. The court found that the assessee failed to disclose primary facts regarding the source of investment, justifying the reopening. Consequently, the court dismissed the writ application challenging the notice and vacated the interim relief previously granted. Case-Laws Income Tax Mon, 01 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405198