https://www.taxtmi.com/caselaws?id=10919 The court found that the notice issued under section 148 of the Income-tax Act, 1961 for reassessment of income for the assessment year 1995-96 lacked jurisdiction due to insufficient evidence of non-disclosure of material facts by the petitioner. As a result, the notice was quashed, and the writ petition was allowed. The court highlighted that the petitioner should not be required to return to the Assessing Officer to raise objections, avoiding unnecessary prolongation of proceedings. No costs were awarded in the case. en-us Sat, 29 May 2004 00:00:00 +0530 Mon, 27 Jul 2009 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10919 The court found that the notice issued under section 148 of the Income-tax Act, 1961 for reassessment of income for the assessment year 1995-96 lacked jurisdiction due to insufficient evidence of non-disclosure of material facts by the petitioner. As a result, the notice was quashed, and the writ petition was allowed. The court highlighted that the petitioner should not be required to return to the Assessing Officer to raise objections, avoiding unnecessary prolongation of proceedings. No costs were awarded in the case. Case-Laws Income Tax Sat, 29 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10919