https://www.taxtmi.com/caselaws?id=252531 The High Court held that the notices issued under Section 148 of the Income Tax Act for reopening assessments for AY 1998-99 and 1999-2000 were without jurisdiction as they were issued after a block assessment order. The court found that subjecting income to tax under regular assessment, which had already been included in a block assessment, was impermissible. The impugned notices were set aside, ruling them as lacking jurisdiction, and the revenue's argument for issuing protective assessments was rejected. The court made the rule absolute in both petitions with no order as to costs. en-us Wed, 01 Oct 2014 00:00:00 +0530 Tue, 28 Oct 2014 07:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252531 The High Court held that the notices issued under Section 148 of the Income Tax Act for reopening assessments for AY 1998-99 and 1999-2000 were without jurisdiction as they were issued after a block assessment order. The court found that subjecting income to tax under regular assessment, which had already been included in a block assessment, was impermissible. The impugned notices were set aside, ruling them as lacking jurisdiction, and the revenue's argument for issuing protective assessments was rejected. The court made the rule absolute in both petitions with no order as to costs. Case-Laws Income Tax Wed, 01 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252531