https://www.taxtmi.com/caselaws?id=438420 HC dismissed the review petition, holding the reassessment notice under section 148 valid. The AO had two triggers - information about cash deposits and belief the return was not filed - and, after the assessee pointed out the return had been processed under section 143(1) (but not scrutinized), the AO examined objections, issued notices and proceeded. The court found the reasons for reopening sufficient, no error apparent on the face of the record, and allowed the assessee statutory remedies if still aggrieved; the review petition was without merit. en-us Fri, 19 May 2023 00:00:00 +0530 Tue, 18 Nov 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438420 HC dismissed the review petition, holding the reassessment notice under section 148 valid. The AO had two triggers - information about cash deposits and belief the return was not filed - and, after the assessee pointed out the return had been processed under section 143(1) (but not scrutinized), the AO examined objections, issued notices and proceeded. The court found the reasons for reopening sufficient, no error apparent on the face of the record, and allowed the assessee statutory remedies if still aggrieved; the review petition was without merit. Case-Laws Income Tax Fri, 19 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438420