https://www.taxtmi.com/caselaws?id=10705 The High Court of CALCUTTA addressed the validity of a notice issued under section 148 of the Income-tax Act, 1961, for reopening a case regarding the assessment year 1994-95 after four years. The court found that the authority lacked the power to reopen the case based on insufficient reasons provided, leading to the decision to set aside the notice. It emphasized the importance of complying with statutory conditions before assuming jurisdiction and preventing the abuse of power. The court concluded that the notice was issued illegally and without jurisdiction, setting it aside without costs in favor of the petitioner. en-us Fri, 08 Apr 2005 00:00:00 +0530 Wed, 22 Jul 2009 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10705 The High Court of CALCUTTA addressed the validity of a notice issued under section 148 of the Income-tax Act, 1961, for reopening a case regarding the assessment year 1994-95 after four years. The court found that the authority lacked the power to reopen the case based on insufficient reasons provided, leading to the decision to set aside the notice. It emphasized the importance of complying with statutory conditions before assuming jurisdiction and preventing the abuse of power. The court concluded that the notice was issued illegally and without jurisdiction, setting it aside without costs in favor of the petitioner. Case-Laws Income Tax Fri, 08 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10705