https://www.taxtmi.com/caselaws?id=405958 The court held that the notice issued under Section 148 of the Income Tax Act, 1961, seeking to reopen the assessment for the Assessment Year 2012-2013 was illegal and without jurisdiction. It was found that the Assessing Officer did not have independent satisfaction for reopening the assessment, and the information relied upon was insufficient. The court concluded that the reopening was unjustified as the disputed amount had already been added in the original assessment. The petition was allowed, and the notice was quashed and set aside. en-us Tue, 23 Mar 2021 00:00:00 +0530 Wed, 04 Aug 2021 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405958 The court held that the notice issued under Section 148 of the Income Tax Act, 1961, seeking to reopen the assessment for the Assessment Year 2012-2013 was illegal and without jurisdiction. It was found that the Assessing Officer did not have independent satisfaction for reopening the assessment, and the information relied upon was insufficient. The court concluded that the reopening was unjustified as the disputed amount had already been added in the original assessment. The petition was allowed, and the notice was quashed and set aside. Case-Laws Income Tax Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405958