https://www.taxtmi.com/caselaws?id=437358 The HC dismissed the writ petition challenging the reopening of the assessment for the year 2018-2019. The petitioner argued against the validity of the notice under Section 148A(b) of the Income Tax Act, 1961, citing procedural impropriety. However, the court held that the petitioner was given due opportunity to respond, and no procedural violations were found. The court emphasized that the sufficiency of the material is not to be considered at this stage and allowed the petitioner to raise objections during reassessment proceedings. The petitioner retains the right to challenge the merits of the case in subsequent proceedings. en-us Mon, 20 Mar 2023 00:00:00 +0530 Thu, 29 Aug 2024 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437358 The HC dismissed the writ petition challenging the reopening of the assessment for the year 2018-2019. The petitioner argued against the validity of the notice under Section 148A(b) of the Income Tax Act, 1961, citing procedural impropriety. However, the court held that the petitioner was given due opportunity to respond, and no procedural violations were found. The court emphasized that the sufficiency of the material is not to be considered at this stage and allowed the petitioner to raise objections during reassessment proceedings. The petitioner retains the right to challenge the merits of the case in subsequent proceedings. Case-Laws Income Tax Mon, 20 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437358