High Court Rules No Breach of Mandatory Requirements for Reopening Assessment u/s 148A by Assessing Officer.

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....Validity of reopening of assessment - At the stage of taking decision under Section 148 AO is required to form an opinion based on information available before him, other materials on record and reply of an assessee submitted under Clause (b) of Section 148A of the Act, regarding “fitness of a case” for issuance of notice under Section 148A. - We do not find breach of any mandatory requirement stipulated under Section 148A of the Act - HC....