https://www.taxtmi.com/caselaws?id=350253 The court quashed the notices issued to ESS Distribution and ESS Advertising under Sections 147/148 of the Income Tax Act and all consequential proceedings for AY 2010-11 and AY 2008-09. The court allowed the writ petitions, holding that the reopening of assessments was unsustainable in law due to lack of fresh tangible material and exceeding jurisdictional limits. The court emphasized the importance of adhering to legal requirements in reassessment proceedings. en-us Tue, 31 Oct 2017 00:00:00 +0530 Fri, 15 Dec 2017 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350253 The court quashed the notices issued to ESS Distribution and ESS Advertising under Sections 147/148 of the Income Tax Act and all consequential proceedings for AY 2010-11 and AY 2008-09. The court allowed the writ petitions, holding that the reopening of assessments was unsustainable in law due to lack of fresh tangible material and exceeding jurisdictional limits. The court emphasized the importance of adhering to legal requirements in reassessment proceedings. Case-Laws Income Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350253