https://www.taxtmi.com/caselaws?id=217109 The High Court upheld the decision of the ITAT to cancel the order passed by the Assessing Officer under various sections of the Income Tax Act for the Assessment Years 1979-80 to 1982-83. The Court found that the Assessing Officer's actions were primarily aimed at extending the period of limitation rather than complying with the appellate order, leading to the dismissal of the appeals. The Court also questioned the validity of the notice issued under Section 148, highlighting concerns about the true intention behind the notice and concluding that it was unjustified. en-us Wed, 19 Sep 2012 00:00:00 +0530 Mon, 01 Oct 2012 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217109 The High Court upheld the decision of the ITAT to cancel the order passed by the Assessing Officer under various sections of the Income Tax Act for the Assessment Years 1979-80 to 1982-83. The Court found that the Assessing Officer's actions were primarily aimed at extending the period of limitation rather than complying with the appellate order, leading to the dismissal of the appeals. The Court also questioned the validity of the notice issued under Section 148, highlighting concerns about the true intention behind the notice and concluding that it was unjustified. Case-Laws Income Tax Wed, 19 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217109