https://www.taxtmi.com/caselaws?id=251738 The court quashed and set aside the re-assessment notice issued beyond the four-year period without the necessary permission from the Chief Commissioner or Commissioner. The court held that since the original assessment was conducted under Section 143(3) and the notice under Section 148 was issued more than four years later without proper authorization, it did not meet the jurisdictional requirement under Section 151. As a result, the re-assessment notice dated 29 March 2005 was invalidated, and the writ petition was granted with no costs awarded. en-us Mon, 15 Sep 2014 00:00:00 +0530 Wed, 18 Feb 2015 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251738 The court quashed and set aside the re-assessment notice issued beyond the four-year period without the necessary permission from the Chief Commissioner or Commissioner. The court held that since the original assessment was conducted under Section 143(3) and the notice under Section 148 was issued more than four years later without proper authorization, it did not meet the jurisdictional requirement under Section 151. As a result, the re-assessment notice dated 29 March 2005 was invalidated, and the writ petition was granted with no costs awarded. Case-Laws Income Tax Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251738