https://www.taxtmi.com/caselaws?id=420974 The court upheld the legality of the notice issued under Section 148 and the order rejecting the petitioner's objection regarding the reopening of assessment for A.Y. 2016-17 under the Income Tax Act. It dismissed the writ petition, allowing the assessing authority to proceed with reassessment based on information obtained from the Investigation Wing. The judgment emphasized the necessity of tangible material for reopening assessments and supported the authority's decision to issue the notice under Section 148. en-us Tue, 12 Apr 2022 00:00:00 +0530 Thu, 14 Apr 2022 08:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420974 The court upheld the legality of the notice issued under Section 148 and the order rejecting the petitioner's objection regarding the reopening of assessment for A.Y. 2016-17 under the Income Tax Act. It dismissed the writ petition, allowing the assessing authority to proceed with reassessment based on information obtained from the Investigation Wing. The judgment emphasized the necessity of tangible material for reopening assessments and supported the authority's decision to issue the notice under Section 148. Case-Laws Income Tax Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420974