https://www.taxtmi.com/caselaws?id=466482 Reopening of assessment was challenged on the ground that the notice was issued on information received under the CBDT risk management strategy and without the approval required under clause (c) of the proviso to section 148A. The High Court's view that such information did not exclude Explanation 2(iv) to the proviso to section 148, and that absence of the required approval meant section 148A was not displaced, was left undisturbed. The Supreme Court found no reason to interfere and dismissed the special leave petition. en-us Tue, 01 Apr 2025 00:00:00 +0530 Mon, 09 Feb 2026 15:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466482 Reopening of assessment was challenged on the ground that the notice was issued on information received under the CBDT risk management strategy and without the approval required under clause (c) of the proviso to section 148A. The High Court's view that such information did not exclude Explanation 2(iv) to the proviso to section 148, and that absence of the required approval meant section 148A was not displaced, was left undisturbed. The Supreme Court found no reason to interfere and dismissed the special leave petition. Case-Laws Income Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466482