https://www.taxtmi.com/caselaws?id=780445 HC upheld that respondents' corrective steps during litigation were adequate and directed that reopening of assessments cannot be based solely on Insight Portal data. The court held the Jurisdictional Assessing Officer must verify portal information and, if necessary, conduct an inquiry with prior approval of the specified authority before invoking Section 148A(1) to issue a notice. The AO must provide the assessed an opportunity to be heard under the statutory scheme, and portal information cannot be treated as conclusive proof of bogus input tax credit without such verification. en-us Wed, 15 Oct 2025 00:00:00 +0530 Tue, 10 Mar 2026 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780445 HC upheld that respondents' corrective steps during litigation were adequate and directed that reopening of assessments cannot be based solely on Insight Portal data. The court held the Jurisdictional Assessing Officer must verify portal information and, if necessary, conduct an inquiry with prior approval of the specified authority before invoking Section 148A(1) to issue a notice. The AO must provide the assessed an opportunity to be heard under the statutory scheme, and portal information cannot be treated as conclusive proof of bogus input tax credit without such verification. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780445