https://www.taxtmi.com/caselaws?id=14762 The court found the proposed reopening of completed assessments to be illegal and without jurisdiction as there was no evidence of income escapement. The court quashed the reopening proceedings and allowed both writ petitions challenging the validity of the notices issued under sections 147(a) and 148 to 153 of the Income-tax Act. en-us Thu, 18 Jun 1998 00:00:00 +0530 Sat, 18 Jul 2009 15:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14762 The court found the proposed reopening of completed assessments to be illegal and without jurisdiction as there was no evidence of income escapement. The court quashed the reopening proceedings and allowed both writ petitions challenging the validity of the notices issued under sections 147(a) and 148 to 153 of the Income-tax Act. Case-Laws Income Tax Thu, 18 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14762