https://www.taxtmi.com/caselaws?id=405512 The court upheld the validity of the notice issued under Section 148 of the Income Tax Act, 1961, for reopening the petitioner's income assessment. It found that the Assessing Officer had sufficient reason to believe that income had escaped assessment based on the information received and the verification of material evidence. The court dismissed the writ application, concluding that the notice was justified, and the Assessing Officer had not acted without jurisdiction or unlawfully. en-us Tue, 16 Feb 2021 00:00:00 +0530 Mon, 22 Mar 2021 09:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405512 The court upheld the validity of the notice issued under Section 148 of the Income Tax Act, 1961, for reopening the petitioner's income assessment. It found that the Assessing Officer had sufficient reason to believe that income had escaped assessment based on the information received and the verification of material evidence. The court dismissed the writ application, concluding that the notice was justified, and the Assessing Officer had not acted without jurisdiction or unlawfully. Case-Laws Income Tax Tue, 16 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405512