https://www.taxtmi.com/caselaws?id=774694 Rajasthan HC dismissed a writ petition challenging reopening of assessment under Section 147. The petitioner contested the authority's decision to reopen assessment regarding property purchase funding, claiming the source was from mother's funds. The court held that proceedings under Section 148A are limited to determining whether conditions for reopening are met, not conducting detailed assessment. The authority had considered petitioner's reply and found explanations unacceptable regarding fund sources. HC ruled no violation of natural justice occurred, the authority acted within jurisdiction, and writ courts should not substitute appellate functions over factual findings. The deeper examination of tax liability remains with the Assessing Officer during assessment proceedings. en-us Fri, 07 Mar 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774694 Rajasthan HC dismissed a writ petition challenging reopening of assessment under Section 147. The petitioner contested the authority's decision to reopen assessment regarding property purchase funding, claiming the source was from mother's funds. The court held that proceedings under Section 148A are limited to determining whether conditions for reopening are met, not conducting detailed assessment. The authority had considered petitioner's reply and found explanations unacceptable regarding fund sources. HC ruled no violation of natural justice occurred, the authority acted within jurisdiction, and writ courts should not substitute appellate functions over factual findings. The deeper examination of tax liability remains with the Assessing Officer during assessment proceedings. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774694