https://www.taxtmi.com/caselaws?id=298295 The High Court upheld the Assessing Officer's authority to reopen assessments based on new information under Section 147 of the Income Tax Act. Emphasizing procedural fairness, the Court directed the petitioner to engage in the adjudication process to defend their case effectively. Judicial review under Article 226 of the Constitution of India focuses on scrutinizing procedural aspects rather than the decision itself. The Court dismissed the Writ Petition, emphasizing the petitioner's right to present their case during the assessment reopening, ensuring due process is followed. en-us Wed, 30 Jun 2021 00:00:00 +0530 Mon, 25 Oct 2021 09:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298295 The High Court upheld the Assessing Officer's authority to reopen assessments based on new information under Section 147 of the Income Tax Act. Emphasizing procedural fairness, the Court directed the petitioner to engage in the adjudication process to defend their case effectively. Judicial review under Article 226 of the Constitution of India focuses on scrutinizing procedural aspects rather than the decision itself. The Court dismissed the Writ Petition, emphasizing the petitioner's right to present their case during the assessment reopening, ensuring due process is followed. Case-Laws Income Tax Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298295