https://www.taxtmi.com/caselaws?id=14897 The court allowed the writ petition, quashing the notice u/s 148 and proceedings u/s 147. It held that the notice, issued after four years from the relevant assessment year, lacked justification for income escapement. The court emphasized that the assessee had disclosed all material facts, making the notice invalid. Judges AFTAB ALAM and SACHCHIDANAND JHA concurred in the judgment. en-us Tue, 08 Sep 1998 00:00:00 +0530 Mon, 27 Jul 2009 10:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14897 The court allowed the writ petition, quashing the notice u/s 148 and proceedings u/s 147. It held that the notice, issued after four years from the relevant assessment year, lacked justification for income escapement. The court emphasized that the assessee had disclosed all material facts, making the notice invalid. Judges AFTAB ALAM and SACHCHIDANAND JHA concurred in the judgment. Case-Laws Income Tax Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14897