https://www.taxtmi.com/caselaws?id=8400 The court allowed all four applications and quashed the impugned notices, concluding that the Income-tax Officer did not have jurisdiction to issue the notices under Section 147(a) as the conditions precedent were not met. The reassessment proceedings were based on subsequent information, falling under Section 147(b), and were barred by the time limit specified in Section 149(1)(b). No order as to costs was made. en-us Fri, 07 May 1971 00:00:00 +0530 Sat, 11 Apr 2009 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8400 The court allowed all four applications and quashed the impugned notices, concluding that the Income-tax Officer did not have jurisdiction to issue the notices under Section 147(a) as the conditions precedent were not met. The reassessment proceedings were based on subsequent information, falling under Section 147(b), and were barred by the time limit specified in Section 149(1)(b). No order as to costs was made. Case-Laws Income Tax Fri, 07 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8400