https://www.taxtmi.com/caselaws?id=10988 The court found the reassessment proceedings against the petitioner for the assessment years 1996-97, 1997-98, and 1999-2000 to be invalid due to lack of proper enquiry and compliance with legal requirements. The court held that the notices issued under section 148 for reassessment were based on a change of opinion and beyond the prescribed time limit, rendering them illegal. Additionally, the court emphasized the necessity of obtaining proper sanction for issuing such notices and quashed the notices and assessment proceedings, allowing the writ petition. en-us Fri, 23 Apr 2004 00:00:00 +0530 Tue, 28 Jul 2009 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10988 The court found the reassessment proceedings against the petitioner for the assessment years 1996-97, 1997-98, and 1999-2000 to be invalid due to lack of proper enquiry and compliance with legal requirements. The court held that the notices issued under section 148 for reassessment were based on a change of opinion and beyond the prescribed time limit, rendering them illegal. Additionally, the court emphasized the necessity of obtaining proper sanction for issuing such notices and quashed the notices and assessment proceedings, allowing the writ petition. Case-Laws Income Tax Fri, 23 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10988