https://www.taxtmi.com/caselaws?id=408513 The court dismissed the writ petitions challenging the validity of a survey conducted under the Income Tax Act, 1961, and the re-opening of assessment under Section 147. It emphasized compliance with statutory timelines for assessment completion and justified dropping earlier proceedings to issue a fresh notice under Section 148. The court upheld allegations of tax evasion based on survey findings, allowing the petitioner to file additional representations. It directed the respondent to complete the assessment within a specified timeline, highlighting the importance of adhering to statutory procedures in income tax assessments. en-us Wed, 02 Jun 2021 00:00:00 +0530 Sat, 12 Jun 2021 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408513 The court dismissed the writ petitions challenging the validity of a survey conducted under the Income Tax Act, 1961, and the re-opening of assessment under Section 147. It emphasized compliance with statutory timelines for assessment completion and justified dropping earlier proceedings to issue a fresh notice under Section 148. The court upheld allegations of tax evasion based on survey findings, allowing the petitioner to file additional representations. It directed the respondent to complete the assessment within a specified timeline, highlighting the importance of adhering to statutory procedures in income tax assessments. Case-Laws Income Tax Wed, 02 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408513