https://www.taxtmi.com/caselaws?id=175020 The High Court quashed the notice issued under Section 148 for reopening the assessment for A.Y. 1990-91, based on claims of deductions under Sections 80HH and 80I. The court ruled in favor of the petitioner, stating that since the assessing officer had the necessary information during the original assessment to disallow the deductions, there was no valid reason for reopening the assessment after the prescribed time limit. en-us Thu, 16 Aug 2007 00:00:00 +0530 Tue, 03 Nov 2015 11:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175020 The High Court quashed the notice issued under Section 148 for reopening the assessment for A.Y. 1990-91, based on claims of deductions under Sections 80HH and 80I. The court ruled in favor of the petitioner, stating that since the assessing officer had the necessary information during the original assessment to disallow the deductions, there was no valid reason for reopening the assessment after the prescribed time limit. Case-Laws Income Tax Thu, 16 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175020