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<h1>High Court quashes Income-tax Act notice, deems it unwarranted and beyond jurisdiction.</h1> The High Court of Andhra Pradesh quashed a notice under section 148 of the Income-tax Act, 1961, deeming it unwarranted and beyond jurisdiction. The ... Reassessment The High Court of Andhra Pradesh quashed a notice issued under section 148 of the Income-tax Act, 1961, as it was deemed unwarranted and beyond the jurisdiction of the respondent. The court found that the reassessment was in violation of the principle of finality of the Tribunal's decision and barred reassessment on the same facts. The writ petition was allowed with costs of Rs. 750.
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