https://www.taxtmi.com/caselaws?id=419811 The High Court upheld the Revenue's orders reopening assessments for the years 2013-14 and 2015-16 under Section 147 of the Income Tax Act. The court found procedural regularity in the reopening process and compliance with legal requirements. It emphasized that factual inquiries should be handled by the Assessing Authority, not the court, unless there are procedural irregularities. The court allowed the assessment process to proceed, directing the petitioner to present their defense before the Assessing Authority for a decision on the revised assessment. The writ petitions were dismissed, granting the petitioner the opportunity to participate in the assessment proceedings before the Revenue Authorities. en-us Wed, 16 Mar 2022 00:00:00 +0530 Mon, 22 Aug 2022 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419811 The High Court upheld the Revenue's orders reopening assessments for the years 2013-14 and 2015-16 under Section 147 of the Income Tax Act. The court found procedural regularity in the reopening process and compliance with legal requirements. It emphasized that factual inquiries should be handled by the Assessing Authority, not the court, unless there are procedural irregularities. The court allowed the assessment process to proceed, directing the petitioner to present their defense before the Assessing Authority for a decision on the revised assessment. The writ petitions were dismissed, granting the petitioner the opportunity to participate in the assessment proceedings before the Revenue Authorities. Case-Laws Income Tax Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419811