https://www.taxtmi.com/caselaws?id=190416 The High Court upheld the validity of the notice issued under section 148 of the Income-tax Act, 1961 for the assessment year 1973-74. The Court found that the Income-tax Officer had satisfied the conditions to assume jurisdiction under section 147(a), as there was sufficient material supporting the reopening of the assessment. The Court rejected the petitioner's arguments regarding the constitutionality and legality of the notice, emphasizing the independence of proceedings under sections 154/155 from those under sections 147/148. The writ petition was dismissed, and the interim order was vacated, allowing the petitioner to pursue other available remedies. en-us Tue, 07 Mar 1989 00:00:00 +0530 Tue, 14 Feb 2017 18:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190416 The High Court upheld the validity of the notice issued under section 148 of the Income-tax Act, 1961 for the assessment year 1973-74. The Court found that the Income-tax Officer had satisfied the conditions to assume jurisdiction under section 147(a), as there was sufficient material supporting the reopening of the assessment. The Court rejected the petitioner's arguments regarding the constitutionality and legality of the notice, emphasizing the independence of proceedings under sections 154/155 from those under sections 147/148. The writ petition was dismissed, and the interim order was vacated, allowing the petitioner to pursue other available remedies. Case-Laws Income Tax Tue, 07 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190416