https://www.taxtmi.com/caselaws?id=421661 The Court ruled in favor of the Petitioner, holding that the re-opening of the assessment under Section 148 of the Income Tax Act was not justified as the issues raised had already been considered during the original assessment proceedings under Section 143(3). The Court emphasized that the mere absence of specific discussion in the assessment order did not negate the consideration of the raised issues. Consequently, the Court allowed the petition, quashed the notice under Section 148, the order rejecting objections, and the subsequent notice under Section 143(3), with no order as to costs. en-us Mon, 25 Apr 2022 00:00:00 +0530 Fri, 29 Apr 2022 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421661 The Court ruled in favor of the Petitioner, holding that the re-opening of the assessment under Section 148 of the Income Tax Act was not justified as the issues raised had already been considered during the original assessment proceedings under Section 143(3). The Court emphasized that the mere absence of specific discussion in the assessment order did not negate the consideration of the raised issues. Consequently, the Court allowed the petition, quashed the notice under Section 148, the order rejecting objections, and the subsequent notice under Section 143(3), with no order as to costs. Case-Laws Income Tax Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421661