https://www.taxtmi.com/caselaws?id=420971 The High Court quashed the notice dated 31st March, 2019, and the subsequent order dated 12th November, 2019, due to inadequate verification and unjust dismissal of objections. The court emphasized the necessity of proper verification and adherence to statutory processes in re-opening assessments under the Income Tax Act. The Revenue was allowed to re-open the assessment if permissible under the law and within the limitation period, stressing the importance of fairness and transparency in tax proceedings. en-us Wed, 06 Apr 2022 00:00:00 +0530 Thu, 14 Apr 2022 08:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420971 The High Court quashed the notice dated 31st March, 2019, and the subsequent order dated 12th November, 2019, due to inadequate verification and unjust dismissal of objections. The court emphasized the necessity of proper verification and adherence to statutory processes in re-opening assessments under the Income Tax Act. The Revenue was allowed to re-open the assessment if permissible under the law and within the limitation period, stressing the importance of fairness and transparency in tax proceedings. Case-Laws Income Tax Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420971