https://www.taxtmi.com/caselaws?id=213737 The court disposed of the writ petition by recording the Revenue's agreement to withdraw the notice under Section 148 dated 5th July 2011 and granted them the liberty to issue a fresh notice under Section 148 after recording new reasons to believe. The court clarified that this new notice would not be barred by the fact that the AO had not initiated proceedings under Section 143(2) earlier or had issued the previous notice under Section 148. No costs were awarded. en-us Mon, 28 May 2012 00:00:00 +0530 Wed, 11 Jul 2012 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213737 The court disposed of the writ petition by recording the Revenue's agreement to withdraw the notice under Section 148 dated 5th July 2011 and granted them the liberty to issue a fresh notice under Section 148 after recording new reasons to believe. The court clarified that this new notice would not be barred by the fact that the AO had not initiated proceedings under Section 143(2) earlier or had issued the previous notice under Section 148. No costs were awarded. Case-Laws Income Tax Mon, 28 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213737