https://www.taxtmi.com/caselaws?id=14947 The court dismissed the writ petitions challenging notices under section 148 of the Income-tax Act for multiple assessment years. The Assessing Officer issued the notices based on discrepancies found in the original assessments regarding agricultural income and loans. The petitioner argued against the reopening of assessments, citing lack of valid reasons and failure to obtain Commissioner's sanction within the prescribed time limit. The court held that the petitioner could challenge the notice validity during assessment and appellate proceedings, leading to the dismissal of the writ petitions with costs awarded to the respondent. en-us Fri, 26 Feb 1999 00:00:00 +0530 Mon, 27 Jul 2009 12:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14947 The court dismissed the writ petitions challenging notices under section 148 of the Income-tax Act for multiple assessment years. The Assessing Officer issued the notices based on discrepancies found in the original assessments regarding agricultural income and loans. The petitioner argued against the reopening of assessments, citing lack of valid reasons and failure to obtain Commissioner's sanction within the prescribed time limit. The court held that the petitioner could challenge the notice validity during assessment and appellate proceedings, leading to the dismissal of the writ petitions with costs awarded to the respondent. Case-Laws Income Tax Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14947