Reopening a case does not require final proof of suppression but rather prima facie material

Jugal Kishore Lohiya Vs Principal Chief Commissioner of Income Tax (Rajasthan High Court) The case of Jugal Kishore Lohiya vs Principal Chief Commissioner of Income Tax was heard by the Rajasthan High Court, addressing critical issues under Sections 148 and 148A of the Income Tax Act, 1961. This case sheds light on the procedural and substantive aspects of income tax reassessment notices and the validity of such proceedings. Background and Facts of the Case The petitioner, Jugal Kishore Lohiya, filed a writ petition challenging the order dated April 5, 2023, passed by the assessing officer und...