https://www.taxtmi.com/caselaws?id=406108 The HC dismissed the writ application, affirming the validity of the assessment reopening. It held that the Assessing Officer complied with procedural requirements, including Sections 148(2) and 151(1) of the Income Tax Act. The court found that the assessee failed to disclose material facts, justifying reassessment based on substantial evidence and independent inquiries. en-us Tue, 09 Mar 2021 00:00:00 +0530 Mon, 28 Oct 2024 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406108 The HC dismissed the writ application, affirming the validity of the assessment reopening. It held that the Assessing Officer complied with procedural requirements, including Sections 148(2) and 151(1) of the Income Tax Act. The court found that the assessee failed to disclose material facts, justifying reassessment based on substantial evidence and independent inquiries. Case-Laws Income Tax Tue, 09 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406108