https://www.taxtmi.com/caselaws?id=467225 Challenge to notices for reopening assessment (s.148A(b), order under s.148A(d) and s.148) for AY 2020-21 was declined judicially in favour of administrative reconsideration: the HC held that factual incompleteness and pending queries under s.142(1) warranted the assessee appearing before the Assessing Officer, placing all material and submissions, and permitting the AO to reconsider and proceed in accordance with law; the court invoked the supervisory principle that matters requiring primary adjudication should be decided by the authority first and disposed the petition directing AO consideration rather than quashing the notices. en-us Wed, 26 Nov 2025 00:00:00 +0530 Tue, 10 Mar 2026 23:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467225 Challenge to notices for reopening assessment (s.148A(b), order under s.148A(d) and s.148) for AY 2020-21 was declined judicially in favour of administrative reconsideration: the HC held that factual incompleteness and pending queries under s.142(1) warranted the assessee appearing before the Assessing Officer, placing all material and submissions, and permitting the AO to reconsider and proceed in accordance with law; the court invoked the supervisory principle that matters requiring primary adjudication should be decided by the authority first and disposed the petition directing AO consideration rather than quashing the notices. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467225