https://www.taxtmi.com/caselaws?id=790990 Reassessment initiation under Section 148A(d) was set aside because the authority failed to consider the taxpayer's reply under Section 148A(b), reflecting non-application of mind. The Supreme Court declined to interfere with the Delhi High Court's order under Article 136 and dismissed the special leave petition. en-us Thu, 30 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790990 Reassessment initiation under Section 148A(d) was set aside because the authority failed to consider the taxpayer's reply under Section 148A(b), reflecting non-application of mind. The Supreme Court declined to interfere with the Delhi High Court's order under Article 136 and dismissed the special leave petition. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790990