https://www.taxtmi.com/caselaws?id=215930 The High Court held that the appellant succeeded as the reassessment proceedings were invalid due to the Assessing Officer's failure to issue separate notices under section 148 for each assessment year. The court emphasized the independence of each assessment year under the Act, rendering the single notice inadequate. Other issues raised were not addressed as the appeal succeeded solely on the jurisdictional issue of separate notices. en-us Thu, 01 Mar 2012 00:00:00 +0530 Fri, 24 Aug 2012 05:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215930 The High Court held that the appellant succeeded as the reassessment proceedings were invalid due to the Assessing Officer's failure to issue separate notices under section 148 for each assessment year. The court emphasized the independence of each assessment year under the Act, rendering the single notice inadequate. Other issues raised were not addressed as the appeal succeeded solely on the jurisdictional issue of separate notices. Case-Laws Income Tax Thu, 01 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215930