https://www.taxtmi.com/caselaws?id=766665 The Delhi HC held that while a notice u/s 148 for reopening assessment contained incorrect information pertaining to another assessee due to inadvertence, this error was not fatal to the notice's validity. However, the authority's order rejecting petitioner's objections was unsustainable as it failed to address the apparent error on record, indicating non-application of mind. The court directed respondents to rectify the notice with correct information from the Insight Portal and approval from Specified Authority within one week, enabling petitioner to file proper reply/objections for lawful consideration. en-us Thu, 27 Feb 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766665 The Delhi HC held that while a notice u/s 148 for reopening assessment contained incorrect information pertaining to another assessee due to inadvertence, this error was not fatal to the notice's validity. However, the authority's order rejecting petitioner's objections was unsustainable as it failed to address the apparent error on record, indicating non-application of mind. The court directed respondents to rectify the notice with correct information from the Insight Portal and approval from Specified Authority within one week, enabling petitioner to file proper reply/objections for lawful consideration. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766665