https://www.taxtmi.com/caselaws?id=407114 The court upheld the reopening of income tax assessments for the Assessment Years 2009-10 and 2010-11 under Section 147, citing new material evidence from the MB Shah Commission report. It emphasized that Article 226 does not cover adjudication of disputed facts, leaving such matters to be resolved through statutory procedures. Consequently, the writ petitions challenging the reopening were dismissed, allowing the assessments to proceed. en-us Mon, 26 Apr 2021 00:00:00 +0530 Fri, 30 Apr 2021 08:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407114 The court upheld the reopening of income tax assessments for the Assessment Years 2009-10 and 2010-11 under Section 147, citing new material evidence from the MB Shah Commission report. It emphasized that Article 226 does not cover adjudication of disputed facts, leaving such matters to be resolved through statutory procedures. Consequently, the writ petitions challenging the reopening were dismissed, allowing the assessments to proceed. Case-Laws Income Tax Mon, 26 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407114