https://www.taxtmi.com/caselaws?id=233803 The Court ruled in favor of the petitioner, setting aside the notice under Section 148 and subsequent proceedings due to lack of legal backing. The judgment highlighted the importance of meeting the conditions for reopening assessments beyond the prescribed period. The writ petition was allowed, with no costs awarded. en-us Tue, 23 Apr 2013 00:00:00 +0530 Wed, 23 Oct 2013 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233803 The Court ruled in favor of the petitioner, setting aside the notice under Section 148 and subsequent proceedings due to lack of legal backing. The judgment highlighted the importance of meeting the conditions for reopening assessments beyond the prescribed period. The writ petition was allowed, with no costs awarded. Case-Laws Income Tax Tue, 23 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233803