https://www.taxtmi.com/caselaws?id=336979 The court upheld the legality of the notice issued under Section 148 of the Income Tax Act, 1961, rejecting the petitioner's claims of errors in AIR information and improper service. It found the reassessment proceedings valid, compliance with CBDT instructions, proper service of notice, and jurisdictional authority of the Assessing Officer to issue the notice. The court dismissed the writ petition and directed the petitioner to raise objections before the Assessing Officer for independent consideration, without expressing an opinion on the case's merits. en-us Mon, 26 Dec 2016 00:00:00 +0530 Sun, 01 Jan 2017 14:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336979 The court upheld the legality of the notice issued under Section 148 of the Income Tax Act, 1961, rejecting the petitioner's claims of errors in AIR information and improper service. It found the reassessment proceedings valid, compliance with CBDT instructions, proper service of notice, and jurisdictional authority of the Assessing Officer to issue the notice. The court dismissed the writ petition and directed the petitioner to raise objections before the Assessing Officer for independent consideration, without expressing an opinion on the case's merits. Case-Laws Income Tax Mon, 26 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336979