https://www.taxtmi.com/caselaws?id=27754 The court ruled in favor of the petitioners in three challenges against the reopening of income-tax assessments for specific years under section 148 of the Income Tax Act, 1961. The court found that the notices for reopening lacked reasons, violating the requirements of section 147(a). Despite the Department's arguments, the court held that all necessary primary facts for assessment had been disclosed by the petitioners, and the alleged non-disclosure of specific details was not material. Consequently, the court quashed the reopening notices, allowing the petitions and ordering the respondents to cover the petitioners' costs. en-us Mon, 16 Jan 1984 00:00:00 +0530 Mon, 15 Feb 2010 18:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27754 The court ruled in favor of the petitioners in three challenges against the reopening of income-tax assessments for specific years under section 148 of the Income Tax Act, 1961. The court found that the notices for reopening lacked reasons, violating the requirements of section 147(a). Despite the Department's arguments, the court held that all necessary primary facts for assessment had been disclosed by the petitioners, and the alleged non-disclosure of specific details was not material. Consequently, the court quashed the reopening notices, allowing the petitions and ordering the respondents to cover the petitioners' costs. Case-Laws Income Tax Mon, 16 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27754