High Court Quashes Reassessment Notice in Income Tax Case Due to Insufficient Evidence Linking Assessee to Alleged Undisclosed Income. Reopening Under Section 148 of Income Tax Act, 1961 Held Invalid as Seized Documents from 2017 and Broker's Statement Did Not Name Petitioner and Failed to Corroborate Alleged On-Money Transaction in 2021 Property Sale.
19 Jan 2026The dispute involved a writ petition challenging a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for the assessment year 20...
