https://www.taxtmi.com/caselaws?id=11879 The court held that the notices issued under Section 147 read with Section 148 of the Income-tax Act were without jurisdiction as the conditions for reopening assessments were not met. The court found that the Assessing Officer lacked jurisdiction to issue the notices and that the reasons provided did not fulfill the necessary conditions under the law. Therefore, the court allowed the petition, ruling in favor of the petitioner and quashing the notices. en-us Thu, 26 Jun 2003 00:00:00 +0530 Wed, 10 Feb 2010 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11879 The court held that the notices issued under Section 147 read with Section 148 of the Income-tax Act were without jurisdiction as the conditions for reopening assessments were not met. The court found that the Assessing Officer lacked jurisdiction to issue the notices and that the reasons provided did not fulfill the necessary conditions under the law. Therefore, the court allowed the petition, ruling in favor of the petitioner and quashing the notices. Case-Laws Income Tax Thu, 26 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11879