https://www.taxtmi.com/caselaws?id=768702 The SC dismissed the Special Leave Petitions challenging the reopening of assessment under Section 147 of the IT Act. The Court held that the information provided under Section 148A(b) notice, including data from the insight portal flagging the petitioner's case as high risk, falls within the scope of Explanation 1(i) of Section 148. Since the assessment order dated 26.03.2024 has already been passed and an appeal against it is pending before the Appellate Authority, the SC found no reason to interfere with the impugned orders. en-us Tue, 08 Apr 2025 00:00:00 +0530 Mon, 04 Aug 2025 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768702 The SC dismissed the Special Leave Petitions challenging the reopening of assessment under Section 147 of the IT Act. The Court held that the information provided under Section 148A(b) notice, including data from the insight portal flagging the petitioner's case as high risk, falls within the scope of Explanation 1(i) of Section 148. Since the assessment order dated 26.03.2024 has already been passed and an appeal against it is pending before the Appellate Authority, the SC found no reason to interfere with the impugned orders. Case-Laws Income Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768702