https://www.taxtmi.com/caselaws?id=463794 Reopening under the Income-tax Act based on materially similar recorded reasons was found unsustainable where those reasons had already been held invalid in a connected matter decided the same day. The Bombay HC applied the earlier view to the present petitions and quashed the Section 148 notices, the consequential assessment order, and all related orders. As the reassessment proceedings rested on the impugned reopening, they were invalidated in full. en-us Thu, 01 Feb 2024 00:00:00 +0530 Tue, 16 Sep 2025 17:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463794 Reopening under the Income-tax Act based on materially similar recorded reasons was found unsustainable where those reasons had already been held invalid in a connected matter decided the same day. The Bombay HC applied the earlier view to the present petitions and quashed the Section 148 notices, the consequential assessment order, and all related orders. As the reassessment proceedings rested on the impugned reopening, they were invalidated in full. Case-Laws Income Tax Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463794