AdvertisementDhiren Anantrai Modi Vs ITO (Bombay High Court) The petitioner challenged the notice dated 26.03.2019 issued under Section 148 of the Income Tax Act, 1961, the order dated 22.10.2019 rejecting objections to the reopening, and the consequential notice/summons. One of the principal grounds raised was that the Assessing Officer had issued the reopening notice without application of mind. The High Court examined the recorded reasons and found that they proceeded on the premise that the petitioner’s return for Assessment Year 2012-13 had only been processed under Section 143(1) and that no as...