https://www.taxtmi.com/caselaws?id=762545 Reopening of assessment under the Income Tax Act, including notices under Section 148 and the Section 148A(b)/148A(d) process, was treated as governed by the Supreme Court's earlier ruling in Union of India v. Rajeev Bansal. The Court reiterated that objections are to be decided by the assessing officers in accordance with that law, and an aggrieved assessee may then pursue remedies available under the Act, except on issues already concluded by the cited judgment. The Special Leave Petition was disposed of on that basis, with the exemption application allowed. en-us Thu, 28 Nov 2024 00:00:00 +0530 Wed, 29 Apr 2026 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762545 Reopening of assessment under the Income Tax Act, including notices under Section 148 and the Section 148A(b)/148A(d) process, was treated as governed by the Supreme Court's earlier ruling in Union of India v. Rajeev Bansal. The Court reiterated that objections are to be decided by the assessing officers in accordance with that law, and an aggrieved assessee may then pursue remedies available under the Act, except on issues already concluded by the cited judgment. The Special Leave Petition was disposed of on that basis, with the exemption application allowed. Case-Laws Income Tax Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762545