https://www.taxtmi.com/caselaws?id=770178 Reopening of assessment under the Income-tax Act was challenged on the validity of an order under Section 148A(d) and the resulting notice under Section 148, including allegations of change of opinion, lack of supporting evidence for donations, and non-sharing of relied-upon material. The High Court held that such an order and notice would not warrant interference under Article 226, and that the assessee could raise the challenge in reassessment proceedings. The Supreme Court found no submission based on Section 151A in the High Court record, permitted withdrawal of the Special Leave Petition to pursue available remedies, and dismissed the petition as withdrawn, with the interim order continuing for four weeks. en-us Tue, 08 Apr 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770178 Reopening of assessment under the Income-tax Act was challenged on the validity of an order under Section 148A(d) and the resulting notice under Section 148, including allegations of change of opinion, lack of supporting evidence for donations, and non-sharing of relied-upon material. The High Court held that such an order and notice would not warrant interference under Article 226, and that the assessee could raise the challenge in reassessment proceedings. The Supreme Court found no submission based on Section 151A in the High Court record, permitted withdrawal of the Special Leave Petition to pursue available remedies, and dismissed the petition as withdrawn, with the interim order continuing for four weeks. Case-Laws Income Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770178