https://www.taxtmi.com/caselaws?id=14812 The court dismissed the writ petition challenging the validity of the notice issued under section 148 of the Income-tax Act, 1961 for the assessment year 1987-88. It held that the Assessing Officer had jurisdiction to issue the notice and had valid reasons to believe income had escaped assessment. The court also found that the notice was not issued to circumvent the limitation period and that the Assessing Officer acted independently, not under the Commissioner's influence. The petitioner's argument regarding the revival of the earlier notice and return was rejected, and the court ruled in favor of the respondents, imposing costs on the petitioner. en-us Mon, 22 Nov 1999 00:00:00 +0530 Sat, 18 Jul 2009 17:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14812 The court dismissed the writ petition challenging the validity of the notice issued under section 148 of the Income-tax Act, 1961 for the assessment year 1987-88. It held that the Assessing Officer had jurisdiction to issue the notice and had valid reasons to believe income had escaped assessment. The court also found that the notice was not issued to circumvent the limitation period and that the Assessing Officer acted independently, not under the Commissioner's influence. The petitioner's argument regarding the revival of the earlier notice and return was rejected, and the court ruled in favor of the respondents, imposing costs on the petitioner. Case-Laws Income Tax Mon, 22 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14812