https://www.taxtmi.com/caselaws?id=407810 The court held that the Assessing Officer cannot reopen an assessment to reexamine facts already considered during the original assessment. The impugned notice under Section 148 of the Income Tax Act, 1961 was deemed unsustainable, leading to the writ application being allowed and the notice quashed and set aside. en-us Mon, 01 Mar 2021 00:00:00 +0530 Sat, 22 May 2021 08:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407810 The court held that the Assessing Officer cannot reopen an assessment to reexamine facts already considered during the original assessment. The impugned notice under Section 148 of the Income Tax Act, 1961 was deemed unsustainable, leading to the writ application being allowed and the notice quashed and set aside. Case-Laws Income Tax Mon, 01 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407810