https://www.taxtmi.com/caselaws?id=2463 The court ruled in favor of the Revenue in a case involving the validity of reassessment proceedings. It upheld the Assessing Officer's belief that income had escaped assessment, validated the proceedings conducted without the Deputy Commissioner's approval, deemed the service of notice on an adult family member sufficient, and found the proceedings valid despite issuing a notice requiring the return within 30 days. The court emphasized that the Assessing Officer had valid reasons for his belief and that all procedural requirements were met, ultimately deciding in favor of the Revenue in all aspects. en-us Tue, 25 Apr 2006 00:00:00 +0530 Thu, 31 Jul 2008 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2463 The court ruled in favor of the Revenue in a case involving the validity of reassessment proceedings. It upheld the Assessing Officer's belief that income had escaped assessment, validated the proceedings conducted without the Deputy Commissioner's approval, deemed the service of notice on an adult family member sufficient, and found the proceedings valid despite issuing a notice requiring the return within 30 days. The court emphasized that the Assessing Officer had valid reasons for his belief and that all procedural requirements were met, ultimately deciding in favor of the Revenue in all aspects. Case-Laws Income Tax Tue, 25 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2463