https://www.taxtmi.com/caselaws?id=793401 Reassessment proceedings under Section 148A(b) were found to have expanded beyond the narrower factual basis on which the show-cause notice was issued, without giving commensurate opportunity to respond. Limited interference was therefore justified to permit the taxpayer to file a detailed reply and to require the Assessing Officer to reconsider the matter after due application of mind to that response. The assessment order and the consequent penalty show-cause notices were quashed in part, with liberty granted to submit the response within the time allowed. en-us Tue, 02 Jun 2026 00:00:00 +0530 Mon, 15 Jun 2026 09:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793401 Reassessment proceedings under Section 148A(b) were found to have expanded beyond the narrower factual basis on which the show-cause notice was issued, without giving commensurate opportunity to respond. Limited interference was therefore justified to permit the taxpayer to file a detailed reply and to require the Assessing Officer to reconsider the matter after due application of mind to that response. The assessment order and the consequent penalty show-cause notices were quashed in part, with liberty granted to submit the response within the time allowed. Case-Laws Income Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793401