https://www.taxtmi.com/caselaws?id=208844 The court upheld the validity of the notice issued under section 148 for assessment under section 147 of the Income-tax Act. The petitioner's challenge to the notice, contending lack of jurisdiction and insufficient grounds, was dismissed. The court found the Income-tax Officer had sufficient material to support the belief that income had escaped assessment, based on the recorded reasons. It was concluded that no jurisdictional error occurred in issuing the notice, allowing the petitioner to address the merits during assessment proceedings under section 147. en-us Wed, 10 Nov 2010 00:00:00 +0530 Tue, 31 Jan 2012 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208844 The court upheld the validity of the notice issued under section 148 for assessment under section 147 of the Income-tax Act. The petitioner's challenge to the notice, contending lack of jurisdiction and insufficient grounds, was dismissed. The court found the Income-tax Officer had sufficient material to support the belief that income had escaped assessment, based on the recorded reasons. It was concluded that no jurisdictional error occurred in issuing the notice, allowing the petitioner to address the merits during assessment proceedings under section 147. Case-Laws Income Tax Wed, 10 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208844