https://www.taxtmi.com/caselaws?id=15015 The court upheld the Assessing Officer's jurisdiction under sections 148 and 147 of the Income-tax Act, 1961, to issue notices for reopening assessments due to alleged excessive deductions and non-filing of returns. It also confirmed the interpretation of CBDT circulars limiting deductions and clarified the distinction between proceedings under sections 147 and 154. The petitions challenging the notices were rejected, affirming the validity of the assessments and dismissing the claims for relief. en-us Thu, 22 Jun 2000 00:00:00 +0530 Mon, 27 Jul 2009 16:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15015 The court upheld the Assessing Officer's jurisdiction under sections 148 and 147 of the Income-tax Act, 1961, to issue notices for reopening assessments due to alleged excessive deductions and non-filing of returns. It also confirmed the interpretation of CBDT circulars limiting deductions and clarified the distinction between proceedings under sections 147 and 154. The petitions challenging the notices were rejected, affirming the validity of the assessments and dismissing the claims for relief. Case-Laws Income Tax Thu, 22 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15015