https://www.taxtmi.com/caselaws?id=443986 Reopening of assessment under Section 148A(d) is confined to determining whether information exists suggesting income chargeable to tax has escaped assessment; the provision does not permit detailed adjudication of the merits of that information at the preliminary stage, and such merits must be examined during reassessment proceedings initiated by a notice under Section 148, where the assessee may press all permissible defenses. Consequently, a writ against the preliminary decision under Section 148A(d) is inappropriate because substantive remedies and statutory appeals lie in the reassessment process, and the writ petition was dismissed as without merit. en-us Wed, 20 Sep 2023 00:00:00 +0530 Wed, 11 Feb 2026 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443986 Reopening of assessment under Section 148A(d) is confined to determining whether information exists suggesting income chargeable to tax has escaped assessment; the provision does not permit detailed adjudication of the merits of that information at the preliminary stage, and such merits must be examined during reassessment proceedings initiated by a notice under Section 148, where the assessee may press all permissible defenses. Consequently, a writ against the preliminary decision under Section 148A(d) is inappropriate because substantive remedies and statutory appeals lie in the reassessment process, and the writ petition was dismissed as without merit. Case-Laws Income Tax Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443986