https://www.taxtmi.com/caselaws?id=449193 The Bombay HC dismissed a petition challenging reopening of assessment under Section 147. The petitioner received notice under Section 148-A regarding undisclosed wedding expenses for his daughter's marriage in 2019-20. The court held that prior approval from specified authority is required before issuing Section 148-A notice, and conducting enquiry is discretionary for the Assessing Officer. Following precedent in Satguru Sai Extrusions case, the court ruled that "shall conduct enquiry, if required" grants discretion to the officer. Since due procedure was followed with reasoned order under Section 148A(d), the petition was dismissed while directing respondents to provide adequate opportunity to contest the Section 148 notice. en-us Mon, 05 Feb 2024 00:00:00 +0530 Mon, 10 Jun 2024 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449193 The Bombay HC dismissed a petition challenging reopening of assessment under Section 147. The petitioner received notice under Section 148-A regarding undisclosed wedding expenses for his daughter's marriage in 2019-20. The court held that prior approval from specified authority is required before issuing Section 148-A notice, and conducting enquiry is discretionary for the Assessing Officer. Following precedent in Satguru Sai Extrusions case, the court ruled that "shall conduct enquiry, if required" grants discretion to the officer. Since due procedure was followed with reasoned order under Section 148A(d), the petition was dismissed while directing respondents to provide adequate opportunity to contest the Section 148 notice. Case-Laws Income Tax Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449193