https://www.taxtmi.com/caselaws?id=11170 The High Court held that the notices issued under section 148 of the Income-tax Act, 1961 were illegal and without jurisdiction as the reasons for reopening the assessment lacked merit. The court rejected the preliminary objection on the availability of an alternative remedy, emphasizing its jurisdiction under Article 226 to intervene when actions are without jurisdiction. Relying on precedents, the court quashed the notices, concluding they were based on erroneous assumptions and lacked justification for income escapement. The petitions were deemed maintainable, and the court ruled in favor of the petitioners, setting aside the notices without costs. en-us Sat, 29 Nov 2003 00:00:00 +0530 Tue, 15 Oct 2019 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11170 The High Court held that the notices issued under section 148 of the Income-tax Act, 1961 were illegal and without jurisdiction as the reasons for reopening the assessment lacked merit. The court rejected the preliminary objection on the availability of an alternative remedy, emphasizing its jurisdiction under Article 226 to intervene when actions are without jurisdiction. Relying on precedents, the court quashed the notices, concluding they were based on erroneous assumptions and lacked justification for income escapement. The petitions were deemed maintainable, and the court ruled in favor of the petitioners, setting aside the notices without costs. Case-Laws Income Tax Sat, 29 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11170