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Income Tax | Reopening u/s 148 Quashed for Borrowed Satisfaction: Gujarat High Court

9 Sept 2026 · 9 Sept 2026By CA Sandeep Kanoi

Gujarat High Court quashes reopening under Section 148 of the Income Tax Act, holding that the Assessing Officer relied mechanically on information without forming an independent belief of income escapement. The post Reopening u/s 148 Quashed for Borrowed Satisfaction: Gujarat High Court appeared first on TaxGuru .

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