https://www.taxtmi.com/caselaws?id=757790 Reopening assessments under the notice regime required stated reasons and prior approval under Circular No. 19/2019, and the text also notes issues concerning disclosure of materials and persons relied upon in notices under the assessment provisions. It further records that delay in approaching the Court and participation in subsequent proceedings were raised as a bar to equitable relief. The petitioner sought liberty to move the High Court in review to place on record eighteen pending matters involving identical issues. The special leave petition was dismissed as withdrawn with that liberty. en-us Wed, 14 Aug 2024 00:00:00 +0530 Fri, 01 May 2026 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757790 Reopening assessments under the notice regime required stated reasons and prior approval under Circular No. 19/2019, and the text also notes issues concerning disclosure of materials and persons relied upon in notices under the assessment provisions. It further records that delay in approaching the Court and participation in subsequent proceedings were raised as a bar to equitable relief. The petitioner sought liberty to move the High Court in review to place on record eighteen pending matters involving identical issues. The special leave petition was dismissed as withdrawn with that liberty. Case-Laws Income Tax Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757790