https://www.taxtmi.com/caselaws?id=296060 The SC dismissed the revenue's special leave petition challenging the HC's decision relating to reopening of assessment under Section 148 where the assessee had furnished documents allegedly establishing completion of assessment under Section 143(3). By declining to interfere, the SC effectively affirmed the HC's determination on the legality of the reassessment proceedings, leaving intact the lower court's reasoning on whether a valid scrutiny assessment had already been completed. The SC expressly refrained from examining the merits of the substantive questions raised, thereby concluding the dispute at the SLP stage. en-us Mon, 18 Jan 2021 00:00:00 +0530 Fri, 12 Jun 2026 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296060 The SC dismissed the revenue's special leave petition challenging the HC's decision relating to reopening of assessment under Section 148 where the assessee had furnished documents allegedly establishing completion of assessment under Section 143(3). By declining to interfere, the SC effectively affirmed the HC's determination on the legality of the reassessment proceedings, leaving intact the lower court's reasoning on whether a valid scrutiny assessment had already been completed. The SC expressly refrained from examining the merits of the substantive questions raised, thereby concluding the dispute at the SLP stage. Case-Laws Income Tax Mon, 18 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296060