https://www.taxtmi.com/caselaws?id=240591 The Supreme Court addressed the validity of notices issued under Section 148 of the Income Tax Act challenged by the assessee. Despite objections, reassessments were completed. The Court directed the appellate authority to independently examine objections raised in appeals before the Commissioner, without influence from prior observations. The Revenue was allowed to justify the notice issuance. The Court emphasized the need for separate consideration of objections during the appeals process to ensure a fair assessment. Special Leave Petitions were disposed of, emphasizing unbiased evaluation of objections. en-us Tue, 26 Nov 2013 00:00:00 +0530 Sat, 07 Dec 2013 08:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240591 The Supreme Court addressed the validity of notices issued under Section 148 of the Income Tax Act challenged by the assessee. Despite objections, reassessments were completed. The Court directed the appellate authority to independently examine objections raised in appeals before the Commissioner, without influence from prior observations. The Revenue was allowed to justify the notice issuance. The Court emphasized the need for separate consideration of objections during the appeals process to ensure a fair assessment. Special Leave Petitions were disposed of, emphasizing unbiased evaluation of objections. Case-Laws Income Tax Tue, 26 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240591