https://www.taxtmi.com/caselaws?id=10701 The High Court of Allahabad upheld the validity of the notice issued under section 148 of the Income-tax Act for reassessment proceedings for the assessment year 1971-72. Despite initial arguments favoring the assessee, the court ruled in favor of the Department, stating that the notice correctly addressed the assessee, a branch of M/s. Gopi Krishna & Co., operating under multiple names as per the partnership deed. The court found no confusion in the recipient's identity, affirming the legality of the reassessment proceedings and concluding the judgment without costs. en-us Tue, 30 Nov 2004 00:00:00 +0530 Wed, 22 Jul 2009 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10701 The High Court of Allahabad upheld the validity of the notice issued under section 148 of the Income-tax Act for reassessment proceedings for the assessment year 1971-72. Despite initial arguments favoring the assessee, the court ruled in favor of the Department, stating that the notice correctly addressed the assessee, a branch of M/s. Gopi Krishna & Co., operating under multiple names as per the partnership deed. The court found no confusion in the recipient's identity, affirming the legality of the reassessment proceedings and concluding the judgment without costs. Case-Laws Income Tax Tue, 30 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10701