https://www.taxtmi.com/caselaws?id=419751 The High Court of Bombay quashed and set aside a notice issued under Section 148 of the Income Tax Act for Assessment Year 2012-2013 due to errors in the form for reopening the assessment. The court criticized officers for not filing the affidavit themselves and highlighted discrepancies in the approval process. Emphasizing the importance of proper scrutiny before granting approval for reopening assessments, the court found a lack of application of mind in this case. Similar petitions were disposed of accordingly, without commenting on the possibility of issuing a fresh notice, leaving it open for the Revenue to take appropriate action. en-us Tue, 15 Mar 2022 00:00:00 +0530 Sat, 19 Mar 2022 07:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419751 The High Court of Bombay quashed and set aside a notice issued under Section 148 of the Income Tax Act for Assessment Year 2012-2013 due to errors in the form for reopening the assessment. The court criticized officers for not filing the affidavit themselves and highlighted discrepancies in the approval process. Emphasizing the importance of proper scrutiny before granting approval for reopening assessments, the court found a lack of application of mind in this case. Similar petitions were disposed of accordingly, without commenting on the possibility of issuing a fresh notice, leaving it open for the Revenue to take appropriate action. Case-Laws Income Tax Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419751