https://www.taxtmi.com/caselaws?id=78743 The court upheld the legality of the notice issued under section 148 of the Income-tax Act for reopening the assessment year 1983-84. It determined that the notice was valid and not barred by limitation, as it fell within the jurisdictional limits and was in accordance with sections 150 and 153(3) of the Act. The court concluded that the reassessment proceedings were conducted lawfully and within the prescribed time limits, rejecting the petitioner's arguments and vacating the interim relief. en-us Tue, 29 Jun 2010 00:00:00 +0530 Fri, 28 Dec 2012 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78743 The court upheld the legality of the notice issued under section 148 of the Income-tax Act for reopening the assessment year 1983-84. It determined that the notice was valid and not barred by limitation, as it fell within the jurisdictional limits and was in accordance with sections 150 and 153(3) of the Act. The court concluded that the reassessment proceedings were conducted lawfully and within the prescribed time limits, rejecting the petitioner's arguments and vacating the interim relief. Case-Laws Income Tax Tue, 29 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78743