https://www.taxtmi.com/caselaws?id=406680 The High Court dismissed the writ petition challenging the reopening of assessment by the Deputy Commissioner of Income Tax. The court found that the reasons for reopening were valid, emphasizing the need for tangible evidence and not a mere change of opinion. It was noted that the assessment issues had already been decided by the ITAT, making the reopening impermissible. The court highlighted the importance of complying with statutory provisions and procedural requirements in such cases and limited the High Court's interference under Article 226. en-us Fri, 16 Apr 2021 00:00:00 +0530 Fri, 22 Oct 2021 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406680 The High Court dismissed the writ petition challenging the reopening of assessment by the Deputy Commissioner of Income Tax. The court found that the reasons for reopening were valid, emphasizing the need for tangible evidence and not a mere change of opinion. It was noted that the assessment issues had already been decided by the ITAT, making the reopening impermissible. The court highlighted the importance of complying with statutory provisions and procedural requirements in such cases and limited the High Court's interference under Article 226. Case-Laws Income Tax Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406680