https://www.taxtmi.com/caselaws?id=218459 The court found the reopening of the assessment under section 147 of the Income Tax Act, 1961 to be without jurisdiction. The notice issued under section 148 for reopening the assessment for the assessment year 1999-2000 was quashed. The court emphasized that matters detected during a search should be subject to block assessment and not regular assessment. The petition was allowed, and no costs were awarded. en-us Mon, 03 Sep 2012 00:00:00 +0530 Tue, 06 Nov 2012 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218459 The court found the reopening of the assessment under section 147 of the Income Tax Act, 1961 to be without jurisdiction. The notice issued under section 148 for reopening the assessment for the assessment year 1999-2000 was quashed. The court emphasized that matters detected during a search should be subject to block assessment and not regular assessment. The petition was allowed, and no costs were awarded. Case-Laws Income Tax Mon, 03 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218459