https://www.taxtmi.com/caselaws?id=780877 The HC dismissed the writ petition challenging reopening under s.147/148, holding that although the assessing officer failed to afford opportunity to cross-examine third parties-an irregularity-that failure did not vitiate the proceedings because the reassessment was not based solely on those statements. The court found independent material supporting issuance of notice: linked bank accounts with the petitioner as signatory, undisclosed bank statements, unexplained large cash deposits across years, and unaccounted sundry debtor write-offs. On these facts the HC upheld the reassessment notice and dismissed the petition. en-us Mon, 03 Nov 2025 00:00:00 +0530 Fri, 07 Nov 2025 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780877 The HC dismissed the writ petition challenging reopening under s.147/148, holding that although the assessing officer failed to afford opportunity to cross-examine third parties-an irregularity-that failure did not vitiate the proceedings because the reassessment was not based solely on those statements. The court found independent material supporting issuance of notice: linked bank accounts with the petitioner as signatory, undisclosed bank statements, unexplained large cash deposits across years, and unaccounted sundry debtor write-offs. On these facts the HC upheld the reassessment notice and dismissed the petition. Case-Laws Income Tax Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780877