https://www.taxtmi.com/caselaws?id=407059 The High Court held that the notice for reassessment under Section 147 of the Income Tax Act, 1961 for AY 2007-08 was invalid due to the failure to dispose of objections before issuing the show cause notice (SCN) and lack of valid authorization for reopening the assessment under Section 151 of the IT Act. The court set aside the notice and all consequential proceedings, emphasizing the importance of complying with procedural requirements. en-us Fri, 23 Apr 2021 00:00:00 +0530 Wed, 04 Aug 2021 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407059 The High Court held that the notice for reassessment under Section 147 of the Income Tax Act, 1961 for AY 2007-08 was invalid due to the failure to dispose of objections before issuing the show cause notice (SCN) and lack of valid authorization for reopening the assessment under Section 151 of the IT Act. The court set aside the notice and all consequential proceedings, emphasizing the importance of complying with procedural requirements. Case-Laws Income Tax Fri, 23 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407059