https://www.taxtmi.com/caselaws?id=14166 The court upheld the validity of the notices issued under sections 147 and 148 of the Income-tax Act, emphasizing that the petitioner's acquittal in a criminal case did not impact tax liability determination. The court stressed the sufficiency of reasons for initiating proceedings and rejected the petitioner's argument for the binding effect of the special judge's findings on the bribery issue. Citing relevant legal precedents, the court dismissed the writ petition, allowing limited intervention in the assessing officer's reassessment belief. en-us Mon, 18 Dec 2000 00:00:00 +0530 Tue, 14 Jul 2009 11:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14166 The court upheld the validity of the notices issued under sections 147 and 148 of the Income-tax Act, emphasizing that the petitioner's acquittal in a criminal case did not impact tax liability determination. The court stressed the sufficiency of reasons for initiating proceedings and rejected the petitioner's argument for the binding effect of the special judge's findings on the bribery issue. Citing relevant legal precedents, the court dismissed the writ petition, allowing limited intervention in the assessing officer's reassessment belief. Case-Laws Income Tax Mon, 18 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14166