Writ Petition to challenge issue of reopening notice u/s 148 is maintainable

We have heard learned counsel for the parties at length and all these matters can be disposed of by a short order.

We find that the High Courts in all these cases have dismissed the writ petitions preferred by the appellant/assessee herein challenging the issuance of notice under Section 148 of the Income Tax Act, 1961 and the reasons which were recorded by the Assessing Officer for reopening the assessment.

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