https://www.taxtmi.com/caselaws?id=780636 HC set aside the impugned notice issued under Section 148 and remanded the matters to the respective Assessing Officers to re-evaluate each reassessment notice. AOs are directed to pass reasoned, speaking orders addressing sanction under Section 151, AO's authority to initiate reassessment, adherence to Section 153C procedure where applicable, and the surviving period, all in light of the Supreme Court precedent and recent HC decisions. The batch of writ petitions is disposed of with these directions. en-us Wed, 29 Oct 2025 00:00:00 +0530 Mon, 03 Nov 2025 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780636 HC set aside the impugned notice issued under Section 148 and remanded the matters to the respective Assessing Officers to re-evaluate each reassessment notice. AOs are directed to pass reasoned, speaking orders addressing sanction under Section 151, AO's authority to initiate reassessment, adherence to Section 153C procedure where applicable, and the surviving period, all in light of the Supreme Court precedent and recent HC decisions. The batch of writ petitions is disposed of with these directions. Case-Laws Income Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780636