https://www.taxtmi.com/caselaws?id=463223 The HC held that the reopening of assessment under Section 148 was invalid as the authorities acted beyond the scope of the Act, proceeding on incorrect facts by treating a land purchase as a sale. The notice and order under Section 148A(d) were quashed, finding the assessee was subjected to unwarranted harassment. The civil writ petition was allowed. en-us Mon, 18 Mar 2024 00:00:00 +0530 Fri, 15 Aug 2025 21:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463223 The HC held that the reopening of assessment under Section 148 was invalid as the authorities acted beyond the scope of the Act, proceeding on incorrect facts by treating a land purchase as a sale. The notice and order under Section 148A(d) were quashed, finding the assessee was subjected to unwarranted harassment. The civil writ petition was allowed. Case-Laws Income Tax Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463223