https://www.taxtmi.com/caselaws?id=760114 Reopening of assessment under the reassessment framework was challenged on the grounds that approval under section 151 reflected non-application of mind and that no personal hearing was granted before the section 148A(d) order where requested. The cited High Court view noted that a careful reading of the approval form with the draft order would have shown no material to treat it as a fit case for notice or for an order under section 148A(d), and that a personal hearing should be given if sought. In the Supreme Court, the special leave petition was dismissed because the 201-day delay in filing was not satisfactorily explained and condonation was refused. en-us Mon, 14 Oct 2024 00:00:00 +0530 Tue, 14 Jul 2026 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760114 Reopening of assessment under the reassessment framework was challenged on the grounds that approval under section 151 reflected non-application of mind and that no personal hearing was granted before the section 148A(d) order where requested. The cited High Court view noted that a careful reading of the approval form with the draft order would have shown no material to treat it as a fit case for notice or for an order under section 148A(d), and that a personal hearing should be given if sought. In the Supreme Court, the special leave petition was dismissed because the 201-day delay in filing was not satisfactorily explained and condonation was refused. Case-Laws Income Tax Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760114