https://www.taxtmi.com/caselaws?id=220054 The court quashed the reassessment notices and consequent proceedings for all three assessment years, ruling that the notices under Section 148 were without jurisdiction. The reassessment proceedings were deemed invalid due to the lack of tangible material and failure to meet jurisdictional pre-conditions. The writ petitions were allowed with no order as to costs. en-us Wed, 02 Jan 2013 00:00:00 +0530 Sat, 16 Feb 2013 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220054 The court quashed the reassessment notices and consequent proceedings for all three assessment years, ruling that the notices under Section 148 were without jurisdiction. The reassessment proceedings were deemed invalid due to the lack of tangible material and failure to meet jurisdictional pre-conditions. The writ petitions were allowed with no order as to costs. Case-Laws Income Tax Wed, 02 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220054