https://www.taxtmi.com/caselaws?id=464195 HC held the reopening under u/s 148 invalid and quashed reassessment proceedings because the Addl. CIT did not record satisfaction on the reasons provided by the AO and the AO failed to follow the mandatory procedural requirements laid down by the SC for issuing a reopening notice. The appellate court allowed the assessee's appeal. en-us Wed, 06 Mar 2024 00:00:00 +0530 Thu, 09 Oct 2025 20:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464195 HC held the reopening under u/s 148 invalid and quashed reassessment proceedings because the Addl. CIT did not record satisfaction on the reasons provided by the AO and the AO failed to follow the mandatory procedural requirements laid down by the SC for issuing a reopening notice. The appellate court allowed the assessee's appeal. Case-Laws Income Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464195