https://www.taxtmi.com/caselaws?id=434605 HC set aside the reopening orders passed under Section 148A(b) and Section 148 because the Department assessed a Rs.14 lakh transaction that was not mentioned in either the original Section 148 notice or the subsequent Section 148A(b) notice. Relying on the SC principle that authorities cannot go beyond the show-cause notice, the court found the assessment prima facie unsustainable. The HC quashed the impugned orders while preserving the Department's right to pursue lawful remedies permitted by statute. en-us Thu, 01 Dec 2022 00:00:00 +0530 Wed, 20 Aug 2025 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434605 HC set aside the reopening orders passed under Section 148A(b) and Section 148 because the Department assessed a Rs.14 lakh transaction that was not mentioned in either the original Section 148 notice or the subsequent Section 148A(b) notice. Relying on the SC principle that authorities cannot go beyond the show-cause notice, the court found the assessment prima facie unsustainable. The HC quashed the impugned orders while preserving the Department's right to pursue lawful remedies permitted by statute. Case-Laws Income Tax Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434605