https://www.taxtmi.com/caselaws?id=420887 The court held that the notice issued under Section 148 of the Income Tax Act was invalid as it was based on the Revenue Audit's opinion, not the Assessing Officer's independent belief. Consequently, all subsequent orders, including those under Section 92-CA(3), were set aside. The petition was allowed, quashing the notices and orders, with no order as to costs. en-us Wed, 23 Mar 2022 00:00:00 +0530 Wed, 13 Apr 2022 08:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420887 The court held that the notice issued under Section 148 of the Income Tax Act was invalid as it was based on the Revenue Audit's opinion, not the Assessing Officer's independent belief. Consequently, all subsequent orders, including those under Section 92-CA(3), were set aside. The petition was allowed, quashing the notices and orders, with no order as to costs. Case-Laws Income Tax Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420887