https://www.taxtmi.com/caselaws?id=12896 The court upheld the validity of the second notice issued under section 148, allowing the fresh proceedings under section 147 to proceed. The court dismissed the writ petitions challenging the notice and assessment, emphasizing that a notice quashed on technical grounds does not prevent the issuance of a fresh notice if legal requirements are met. The court clarified that the pending appeal against the earlier quashed notice did not bar the fresh proceedings, as success by the Revenue in the appeal would render the fresh proceedings redundant. en-us Fri, 15 Feb 2002 00:00:00 +0530 Fri, 22 May 2009 18:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12896 The court upheld the validity of the second notice issued under section 148, allowing the fresh proceedings under section 147 to proceed. The court dismissed the writ petitions challenging the notice and assessment, emphasizing that a notice quashed on technical grounds does not prevent the issuance of a fresh notice if legal requirements are met. The court clarified that the pending appeal against the earlier quashed notice did not bar the fresh proceedings, as success by the Revenue in the appeal would render the fresh proceedings redundant. Case-Laws Income Tax Fri, 15 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12896