https://www.taxtmi.com/caselaws?id=468529 On the facts and circumstances, reopening of assessment was not justified, so the Supreme Court upheld the High Court's quashing of the show cause notices issued for that purpose. The Court treated the factual basis as insufficient to trigger reassessment proceedings and rejected the challenge to the quashing order. The operative principle is that where the facts do not support reopening of assessment, the court will not interfere with quashing of the notices issued to initiate that process. en-us Mon, 03 Nov 2025 00:00:00 +0530 Mon, 11 May 2026 12:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468529 On the facts and circumstances, reopening of assessment was not justified, so the Supreme Court upheld the High Court's quashing of the show cause notices issued for that purpose. The Court treated the factual basis as insufficient to trigger reassessment proceedings and rejected the challenge to the quashing order. The operative principle is that where the facts do not support reopening of assessment, the court will not interfere with quashing of the notices issued to initiate that process. Case-Laws Income Tax Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468529