https://www.taxtmi.com/caselaws?id=8707 The court quashed the notices issued under sections 148 and 142(1) of the Income-tax Act, 1961 for assessment years 1951-52 to 1962-63 due to insufficient reasons provided by the Income-tax Officer. The court found the reliance on an affidavit without independent inquiry problematic, especially after the disruption of the Hindu undivided family. As per precedent, assessment post-disruption requires proof of fraudulent or continuing existence, which was lacking. The notices were deemed vague and not compliant with legal provisions, leading to their annulment and restraining the respondents from acting on them. en-us Fri, 26 Nov 1971 00:00:00 +0530 Wed, 03 Jun 2009 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8707 The court quashed the notices issued under sections 148 and 142(1) of the Income-tax Act, 1961 for assessment years 1951-52 to 1962-63 due to insufficient reasons provided by the Income-tax Officer. The court found the reliance on an affidavit without independent inquiry problematic, especially after the disruption of the Hindu undivided family. As per precedent, assessment post-disruption requires proof of fraudulent or continuing existence, which was lacking. The notices were deemed vague and not compliant with legal provisions, leading to their annulment and restraining the respondents from acting on them. Case-Laws Income Tax Fri, 26 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8707