https://www.taxtmi.com/caselaws?id=466726 Reopening of assessment under Section 148 was contested for alleged procedural lapse; the court analysed the statutory inquiry and opportunity requirement under Section 148A and the limitation framework for reopening, focusing on supply of materials via the Insight Portal and the assessee's replies. The record showed materials had been furnished, the assessing officer passed a reasoned order under Section 148A(d) and issued notice under Section 148. Applying the prima facie material standard and rejecting premature writ interference where procedure is followed, the petition was dismissed and the reopening order and notice were left undisturbed. en-us Tue, 25 Jul 2023 00:00:00 +0530 Tue, 17 Feb 2026 19:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466726 Reopening of assessment under Section 148 was contested for alleged procedural lapse; the court analysed the statutory inquiry and opportunity requirement under Section 148A and the limitation framework for reopening, focusing on supply of materials via the Insight Portal and the assessee's replies. The record showed materials had been furnished, the assessing officer passed a reasoned order under Section 148A(d) and issued notice under Section 148. Applying the prima facie material standard and rejecting premature writ interference where procedure is followed, the petition was dismissed and the reopening order and notice were left undisturbed. Case-Laws Income Tax Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466726