https://www.taxtmi.com/caselaws?id=8958 A reopening notice for an earlier assessment year could not be sustained under the saving provision because the prior appellate order did not contain a finding or direction necessary for disposal of the year then in appeal. An incidental observation that income had been earned in an earlier year or years was not enough to extend the reopening power to a separate assessment year beyond the normal time limit. The notice under section 148 was therefore without jurisdiction and the reassessment initiation was quashed. en-us Mon, 12 Feb 1973 00:00:00 +0530 Wed, 17 Jun 2009 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8958 A reopening notice for an earlier assessment year could not be sustained under the saving provision because the prior appellate order did not contain a finding or direction necessary for disposal of the year then in appeal. An incidental observation that income had been earned in an earlier year or years was not enough to extend the reopening power to a separate assessment year beyond the normal time limit. The notice under section 148 was therefore without jurisdiction and the reassessment initiation was quashed. Case-Laws Income Tax Mon, 12 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8958