https://www.taxtmi.com/caselaws?id=416060 The court allowed the petition, quashing the notice under Section 148 of the Income Tax Act, 1961, the order disposing objections, and the notice/summons. The court found errors in the reasons for re-opening, lack of provided sanction details, and a lack of proper application of mind in the re-assessment process. The respondent's failure to deny factual inaccuracies and provide the required sanction raised concerns about procedural irregularities, leading to the court's decision to grant the writ in favor of the petitioner. en-us Wed, 15 Dec 2021 00:00:00 +0530 Mon, 20 Dec 2021 09:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416060 The court allowed the petition, quashing the notice under Section 148 of the Income Tax Act, 1961, the order disposing objections, and the notice/summons. The court found errors in the reasons for re-opening, lack of provided sanction details, and a lack of proper application of mind in the re-assessment process. The respondent's failure to deny factual inaccuracies and provide the required sanction raised concerns about procedural irregularities, leading to the court's decision to grant the writ in favor of the petitioner. Case-Laws Income Tax Wed, 15 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416060