https://www.taxtmi.com/caselaws?id=8111 The court ruled that the reassessment notice for the assessment year 1958-59 was invalid as the Income-tax Officer exceeded his jurisdiction. However, the notices for the other years were upheld as the petitioner failed to file returns and disclose material facts. The court emphasized that the interpretation and application of Section 9(1) involve complex issues that should be decided by competent tribunals and courts, not under writ jurisdiction. The rule was made absolute for the notice for the assessment year 1958-59, and the interim orders, except for that year, were vacated. en-us Wed, 10 Sep 1969 00:00:00 +0530 Sat, 28 Mar 2009 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8111 The court ruled that the reassessment notice for the assessment year 1958-59 was invalid as the Income-tax Officer exceeded his jurisdiction. However, the notices for the other years were upheld as the petitioner failed to file returns and disclose material facts. The court emphasized that the interpretation and application of Section 9(1) involve complex issues that should be decided by competent tribunals and courts, not under writ jurisdiction. The rule was made absolute for the notice for the assessment year 1958-59, and the interim orders, except for that year, were vacated. Case-Laws Income Tax Wed, 10 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8111