https://www.taxtmi.com/caselaws?id=790131 Reopening of assessment under section 147 requires the Assessing Officer to have reasons to believe and to deal properly with objections raised by the assessee. The Gujarat High Court noted that no documents, statements or other material relied upon by the department had been furnished to the petitioner, and that the objections were not considered in the true perspective. In the absence of material showing that income had escaped assessment, the reopening was challenged. The text further notes that a separate special leave petition against the same impugned order had earlier been dismissed, and this special leave petition was also dismissed. en-us Fri, 17 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790131 Reopening of assessment under section 147 requires the Assessing Officer to have reasons to believe and to deal properly with objections raised by the assessee. The Gujarat High Court noted that no documents, statements or other material relied upon by the department had been furnished to the petitioner, and that the objections were not considered in the true perspective. In the absence of material showing that income had escaped assessment, the reopening was challenged. The text further notes that a separate special leave petition against the same impugned order had earlier been dismissed, and this special leave petition was also dismissed. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790131