https://www.taxtmi.com/caselaws?id=190030 The court held that the intimation received by the Income-tax Officer from the Assessor and Collector of Municipal Taxes constituted valid "information" under section 147(b) of the Income-tax Act, 1961. It was deemed new and not a mere change of opinion, satisfying the conditions of section 147(b). Additionally, the court found no legal obligation for the Income-tax Officer to inform the assessee about the grounds for reassessment before or at the time of issuing the notice under section 148. The petition was dismissed, affirming the validity of the notice issued under section 148. en-us Thu, 27 Feb 1964 00:00:00 +0530 Wed, 01 Feb 2017 13:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190030 The court held that the intimation received by the Income-tax Officer from the Assessor and Collector of Municipal Taxes constituted valid "information" under section 147(b) of the Income-tax Act, 1961. It was deemed new and not a mere change of opinion, satisfying the conditions of section 147(b). Additionally, the court found no legal obligation for the Income-tax Officer to inform the assessee about the grounds for reassessment before or at the time of issuing the notice under section 148. The petition was dismissed, affirming the validity of the notice issued under section 148. Case-Laws Income Tax Thu, 27 Feb 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190030