https://www.taxtmi.com/caselaws?id=422898 The court upheld the validity of the notice issued under Section 148 of the Income Tax Act, 1961, for the assessment year 2012-13. It found that the Assessing Officer had tangible material to reasonably believe that income had escaped assessment, rejecting the writ application challenging the reopening of assessment. en-us Tue, 05 Apr 2022 00:00:00 +0530 Mon, 10 Oct 2022 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422898 The court upheld the validity of the notice issued under Section 148 of the Income Tax Act, 1961, for the assessment year 2012-13. It found that the Assessing Officer had tangible material to reasonably believe that income had escaped assessment, rejecting the writ application challenging the reopening of assessment. Case-Laws Income Tax Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422898