https://www.taxtmi.com/caselaws?id=11134 The court denied the petitioner's request for interim relief and allowed the Assessing Officer to proceed with the assessment based on notices issued under section 148 of the Income-tax Act for assessment years 1996-97 to 2000-2001. The court emphasized the importance of timely challenges to assessment notices and noted the petitioner's delay in seeking reasons for reassessment. The Assessing Officer was permitted to continue with the assessment, subject to court approval for the effect of the assessment. The court directed the parties to submit necessary documents within specified timelines and scheduled further proceedings, excluding a period related to special audit proceedings from the judgment. en-us Thu, 12 Feb 2004 00:00:00 +0530 Fri, 31 Jul 2009 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11134 The court denied the petitioner's request for interim relief and allowed the Assessing Officer to proceed with the assessment based on notices issued under section 148 of the Income-tax Act for assessment years 1996-97 to 2000-2001. The court emphasized the importance of timely challenges to assessment notices and noted the petitioner's delay in seeking reasons for reassessment. The Assessing Officer was permitted to continue with the assessment, subject to court approval for the effect of the assessment. The court directed the parties to submit necessary documents within specified timelines and scheduled further proceedings, excluding a period related to special audit proceedings from the judgment. Case-Laws Income Tax Thu, 12 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11134