https://www.taxtmi.com/caselaws?id=237764 The court allowed the writ petition, setting aside the reassessment proceedings for assessment years 2000-2001 and 2002-2003 under section 148 of the Income Tax Act. The court found that the reasons recorded for reassessment were invalid, as previous judgments supported the treatment of the income as agriculture income. No costs were awarded, and the court emphasized the age of the case and declined further adjournment. If the department appealed to the Apex Court and succeeded, their order would prevail over the current judgment. en-us Thu, 14 Feb 2013 00:00:00 +0530 Mon, 07 Oct 2013 21:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237764 The court allowed the writ petition, setting aside the reassessment proceedings for assessment years 2000-2001 and 2002-2003 under section 148 of the Income Tax Act. The court found that the reasons recorded for reassessment were invalid, as previous judgments supported the treatment of the income as agriculture income. No costs were awarded, and the court emphasized the age of the case and declined further adjournment. If the department appealed to the Apex Court and succeeded, their order would prevail over the current judgment. Case-Laws Income Tax Thu, 14 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237764