https://www.taxtmi.com/caselaws?id=420629 The court dismissed the writ petitions challenging the notice issued under Section 148 of the Income Tax Act, 1961. It held that the Assessing Officer had valid reasons to believe income had escaped assessment, provided proper reasons, and eventually supplied the required sanction/approval under Section 151. The court found that there was tangible material for reopening the assessment, and the approval/sanction document was deemed authenticated as per Section 282-A of the Act. en-us Fri, 01 Apr 2022 00:00:00 +0530 Thu, 06 Oct 2022 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420629 The court dismissed the writ petitions challenging the notice issued under Section 148 of the Income Tax Act, 1961. It held that the Assessing Officer had valid reasons to believe income had escaped assessment, provided proper reasons, and eventually supplied the required sanction/approval under Section 151. The court found that there was tangible material for reopening the assessment, and the approval/sanction document was deemed authenticated as per Section 282-A of the Act. Case-Laws Income Tax Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420629