https://www.taxtmi.com/highlights?id=70057 Review petition - Reopening of assessment u/s 147 - petitioner/assessee was a “non-filer” - cash deposit - It cannot be said that the notice under Section 148 of the Act was invalid. This is evident upon a bare perusal of the reasons given by the AO for reopening the assessment. Thus, in our opinion, it cannot be said that the impugned notices had no basis for triggering an enquiry, and therefore, were invalid. - HC en-us Wed, 31 May 2023 10:40:21 +0530 Wed, 31 May 2023 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70057 Review petition - Reopening of assessment u/s 147 - petitioner/assessee was a “non-filer” - cash deposit - It cannot be said that the notice under Section 148 of the Act was invalid. This is evident upon a bare perusal of the reasons given by the AO for reopening the assessment. Thus, in our opinion, it cannot be said that the impugned notices had no basis for triggering an enquiry, and therefore, were invalid. - HC Highlights Income Tax Wed, 31 May 2023 10:40:21 +0530 https://www.taxtmi.com/highlights?id=70057