https://www.taxtmi.com/caselaws?id=409506 The court allowed the writ petitions and quashed the notices issued under Section 148, the reasons for reassessment, and the orders disposing of objections. The court held that the reassessment was not valid as it was based on the same facts without new material. The approval under Section 151 was deemed flawed for lacking proper consideration of fresh facts. en-us Mon, 05 Jul 2021 00:00:00 +0530 Fri, 15 May 2026 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409506 The court allowed the writ petitions and quashed the notices issued under Section 148, the reasons for reassessment, and the orders disposing of objections. The court held that the reassessment was not valid as it was based on the same facts without new material. The approval under Section 151 was deemed flawed for lacking proper consideration of fresh facts. Case-Laws Income Tax Mon, 05 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409506