https://www.taxtmi.com/caselaws?id=800748 Validity of an order under section 148A(3) and a same-day reassessment notice under section 148 arose alongside assessment proceedings under section 143(3) read with section 263 that followed the reopening notice. The dispute also concerned an addition under section 56(2)(x), based on sale consideration below the stamp duty valuation in the sale deeds. The Special Leave Petition was dismissed, with no interference under Article 136. en-us Wed, 07 Oct 2026 00:00:00 +0530 Sat, 10 Oct 2026 08:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800748 Validity of an order under section 148A(3) and a same-day reassessment notice under section 148 arose alongside assessment proceedings under section 143(3) read with section 263 that followed the reopening notice. The dispute also concerned an addition under section 56(2)(x), based on sale consideration below the stamp duty valuation in the sale deeds. The Special Leave Petition was dismissed, with no interference under Article 136. Case-Laws Income Tax Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800748