https://www.taxtmi.com/caselaws?id=13641 The High Court allowed the appeal, setting aside the judgment under appeal and quashing the impugned notices under section 148. The court held that the Assessing Officer lacked jurisdiction to reopen the assessment after the expiry of 4 years from the relevant assessment year. The decision did not affect the orders passed under reassessment proceedings, leaving room for remedial measures against Tribunal orders. No costs were awarded in the case. en-us Mon, 04 Dec 2006 00:00:00 +0530 Sat, 30 May 2009 17:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13641 The High Court allowed the appeal, setting aside the judgment under appeal and quashing the impugned notices under section 148. The court held that the Assessing Officer lacked jurisdiction to reopen the assessment after the expiry of 4 years from the relevant assessment year. The decision did not affect the orders passed under reassessment proceedings, leaving room for remedial measures against Tribunal orders. No costs were awarded in the case. Case-Laws Income Tax Mon, 04 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13641