https://www.taxtmi.com/caselaws?id=193462 The court set aside impugned notices issued under Section 148 for the assessment year 2008-09, finding they did not meet legal requirements. Despite this, the Assessing Officer retains authority to issue a fresh notice if there are grounds to believe taxable income escaped assessment, subject to relevant provisions. The court emphasized the Assessing Officer's statutory power to reassess income and allowed the writ petitions without costs, highlighting the importance of complying with legal procedures in issuing notices under Section 148. No opinion was given on the substantive aspects of the case. en-us Wed, 03 Sep 2014 00:00:00 +0530 Mon, 31 Jul 2017 08:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193462 The court set aside impugned notices issued under Section 148 for the assessment year 2008-09, finding they did not meet legal requirements. Despite this, the Assessing Officer retains authority to issue a fresh notice if there are grounds to believe taxable income escaped assessment, subject to relevant provisions. The court emphasized the Assessing Officer's statutory power to reassess income and allowed the writ petitions without costs, highlighting the importance of complying with legal procedures in issuing notices under Section 148. No opinion was given on the substantive aspects of the case. Case-Laws Income Tax Wed, 03 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193462