https://www.taxtmi.com/caselaws?id=419749 The court dismissed the petition challenging the notice issued under Section 148 of the Income Tax Act, 1961. It held that the reasons for reopening the assessment were valid, the approval process under Section 151 was compliant even without a digital signature, and the Standard Procedure issued by the Central Board of Direct Taxes was followed correctly. The court found no merit in the petitioner's arguments and upheld the validity of the notice and approval processes. en-us Tue, 15 Mar 2022 00:00:00 +0530 Thu, 23 Jun 2022 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419749 The court dismissed the petition challenging the notice issued under Section 148 of the Income Tax Act, 1961. It held that the reasons for reopening the assessment were valid, the approval process under Section 151 was compliant even without a digital signature, and the Standard Procedure issued by the Central Board of Direct Taxes was followed correctly. The court found no merit in the petitioner's arguments and upheld the validity of the notice and approval processes. Case-Laws Income Tax Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419749