https://www.taxtmi.com/caselaws?id=9214 The court held that the notice issued under Section 148 of the Income-tax Act, 1961 was illegal and invalid as there were no valid grounds for reopening the assessment. The Commissioner's sanction under Section 151 was found to be inadequate and not in compliance with legal requirements. Consequently, the writ petition was allowed, and a writ of mandamus was issued directing the respondents not to enforce the notice for the assessment year in question. The judgment clarified that this decision does not hinder actions for other assessment years conducted lawfully. en-us Fri, 15 Mar 1974 00:00:00 +0530 Sat, 20 Jun 2009 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9214 The court held that the notice issued under Section 148 of the Income-tax Act, 1961 was illegal and invalid as there were no valid grounds for reopening the assessment. The Commissioner's sanction under Section 151 was found to be inadequate and not in compliance with legal requirements. Consequently, the writ petition was allowed, and a writ of mandamus was issued directing the respondents not to enforce the notice for the assessment year in question. The judgment clarified that this decision does not hinder actions for other assessment years conducted lawfully. Case-Laws Income Tax Fri, 15 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9214