https://www.taxtmi.com/caselaws?id=449778 The HC dismissed a petition challenging reassessment proceedings under sections 147 and 144. The petitioner failed to file return after receiving notice under section 148 and did not request reasons for reopening within prescribed time. The court held that without filing return or treating original return as response to section 148 notice, the petitioner could not challenge proceedings on grounds of non-provision of reasons for reopening. The assessment was completed on best judgment basis due to non-compliance. The court found no prejudice in denial of cross-examination opportunity and noted adequate opportunity was provided to submit evidence of civil work execution, which petitioner failed to utilize effectively. en-us Mon, 05 Feb 2024 00:00:00 +0530 Wed, 28 Aug 2024 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449778 The HC dismissed a petition challenging reassessment proceedings under sections 147 and 144. The petitioner failed to file return after receiving notice under section 148 and did not request reasons for reopening within prescribed time. The court held that without filing return or treating original return as response to section 148 notice, the petitioner could not challenge proceedings on grounds of non-provision of reasons for reopening. The assessment was completed on best judgment basis due to non-compliance. The court found no prejudice in denial of cross-examination opportunity and noted adequate opportunity was provided to submit evidence of civil work execution, which petitioner failed to utilize effectively. Case-Laws Income Tax Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449778