https://www.taxtmi.com/caselaws?id=423188 The High Court addressed writ petitions challenging the reopening of assessments under Section 147 of the Income Tax Act for the years 2014-15 and 2016-17. The Court set aside premature assessment orders due to website closure preventing the petitioner's response. The matter was remitted back to the Revenue for reconsideration with specific directions. The Court emphasized compliance with its directions, requiring a fresh show cause notice and consideration of petitioner's objections and documents. The Court dismissed the writ petitions, directing the Assessing Authority to proceed with the assessment process in line with the Court's instructions. en-us Thu, 31 Mar 2022 00:00:00 +0530 Wed, 16 Aug 2023 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423188 The High Court addressed writ petitions challenging the reopening of assessments under Section 147 of the Income Tax Act for the years 2014-15 and 2016-17. The Court set aside premature assessment orders due to website closure preventing the petitioner's response. The matter was remitted back to the Revenue for reconsideration with specific directions. The Court emphasized compliance with its directions, requiring a fresh show cause notice and consideration of petitioner's objections and documents. The Court dismissed the writ petitions, directing the Assessing Authority to proceed with the assessment process in line with the Court's instructions. Case-Laws Income Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423188