https://www.taxtmi.com/caselaws?id=204077 The court, in a case involving jurisdiction under Article 226 for challenging a notice under section 148 of the Income-tax Act, 1961, found in favor of the petitioner, M/s. Ultra Marine Air Aids (P.) Ltd. The court determined that the withdrawal of approval to an institution, which formed the basis for reopening the assessment, was successfully challenged and quashed by the Allahabad High Court. Consequently, as the basis for the reassessment notice no longer existed, the court allowed the petition and set aside the notice under section 148 of the Income-tax Act, 1961. en-us Fri, 07 Jan 2011 00:00:00 +0530 Sat, 24 Mar 2012 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204077 The court, in a case involving jurisdiction under Article 226 for challenging a notice under section 148 of the Income-tax Act, 1961, found in favor of the petitioner, M/s. Ultra Marine Air Aids (P.) Ltd. The court determined that the withdrawal of approval to an institution, which formed the basis for reopening the assessment, was successfully challenged and quashed by the Allahabad High Court. Consequently, as the basis for the reassessment notice no longer existed, the court allowed the petition and set aside the notice under section 148 of the Income-tax Act, 1961. Case-Laws Income Tax Fri, 07 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204077