https://www.taxtmi.com/caselaws?id=2871 The court found the notice issued under Section 148 of the Income Tax Act to be illegal as it lacked reasons and was beyond the statutory period. The assessment reopening lacked fresh material, violating jurisdictional requirements. The notice issued after three years breached the time limit under Section 153(2). Changing the assessee's status without notice was deemed illegal. Failure to provide a speaking order on objections raised was also noted. Consequently, the court allowed the writ petition, set aside the impugned order, and permitted the respondent to proceed in compliance with the law. en-us Fri, 08 Sep 2006 00:00:00 +0530 Mon, 04 Mar 2019 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2871 The court found the notice issued under Section 148 of the Income Tax Act to be illegal as it lacked reasons and was beyond the statutory period. The assessment reopening lacked fresh material, violating jurisdictional requirements. The notice issued after three years breached the time limit under Section 153(2). Changing the assessee's status without notice was deemed illegal. Failure to provide a speaking order on objections raised was also noted. Consequently, the court allowed the writ petition, set aside the impugned order, and permitted the respondent to proceed in compliance with the law. Case-Laws Income Tax Fri, 08 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2871