https://www.taxtmi.com/caselaws?id=413309 The court found that the reasons recorded for reassessment did not justify the belief that income had escaped assessment. The notice issued under Section 148 of the Income Tax Act, 1961 was deemed unsustainable and quashed. The writ application was allowed, and the notice was set aside. en-us Fri, 11 Jun 2021 00:00:00 +0530 Tue, 22 Feb 2022 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413309 The court found that the reasons recorded for reassessment did not justify the belief that income had escaped assessment. The notice issued under Section 148 of the Income Tax Act, 1961 was deemed unsustainable and quashed. The writ application was allowed, and the notice was set aside. Case-Laws Income Tax Fri, 11 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413309