Vishal Ashwin Patel v. ACIT ( Bom)( HC) (UR) H.P. Diamond India (P) Ltd v. Dy .CIT ( 2022) 139 taxmann.com 515 ( Bom)(HC) Editorial: Order of High court set aside and directed to decide on merits , Vishal Ashwin Patel v. ACIT (2022)443 ITR 1 / 212 DTR 123/ 325 CTR 699 / 132 taxmann.com 372 /287 Taxman 167 (SC)

S. 148 : Reassessment –Notice – Challenged on several grounds – writ petition dismissed .[ S. 147, Art , 226 ]

The Assessee filed writ petition against the issue of notice u/s 148 of the Act and  a number of issues or grounds are raised in a writ petition.High Court dismissed the assessee’s writ petitions challenging the reopening of assessments under section 148 of the Income-tax Act, 1961 , (WP  Nos. 3209/2019, 3150/2019, 3208/2019 and 3137/2019  dated January 11, 2022.   )