https://www.taxtmi.com/caselaws?id=460972 The HC dismissed the writ petition challenging the notice issued under section 148 of the Income Tax Act, 1961, for reopening the assessment year 2004-05. It ruled that no sanction was needed for the notice issued by the Deputy Commissioner. The Court rejected the challenge to the retrospective amendment under section 115JB, affirming its legislative competence. The reopening of assessment based on the retrospective amendment was deemed valid, and the application of section 129 regarding the change of office incumbent was clarified. Costs were imposed on the petitioner, and the notice's validity was upheld. en-us Mon, 28 Jan 2013 00:00:00 +0530 Wed, 05 Mar 2025 13:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460972 The HC dismissed the writ petition challenging the notice issued under section 148 of the Income Tax Act, 1961, for reopening the assessment year 2004-05. It ruled that no sanction was needed for the notice issued by the Deputy Commissioner. The Court rejected the challenge to the retrospective amendment under section 115JB, affirming its legislative competence. The reopening of assessment based on the retrospective amendment was deemed valid, and the application of section 129 regarding the change of office incumbent was clarified. Costs were imposed on the petitioner, and the notice's validity was upheld. Case-Laws Income Tax Mon, 28 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460972