https://www.taxtmi.com/caselaws?id=15437 The court held that the respondent lacked the authority to demand documents already submitted and verified, ruling the notice invalid. The petitioner's argument against a "fishing expedition" was upheld, restricting the respondent from pursuing specific documents but allowing the enquiry to proceed for other items. The judgment stressed adherence to legal procedures and jurisdictional limits in reassessments under the Income-tax Act, emphasizing the importance of respecting boundaries in such proceedings. en-us Fri, 27 Feb 1998 00:00:00 +0530 Thu, 06 Aug 2009 15:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15437 The court held that the respondent lacked the authority to demand documents already submitted and verified, ruling the notice invalid. The petitioner's argument against a "fishing expedition" was upheld, restricting the respondent from pursuing specific documents but allowing the enquiry to proceed for other items. The judgment stressed adherence to legal procedures and jurisdictional limits in reassessments under the Income-tax Act, emphasizing the importance of respecting boundaries in such proceedings. Case-Laws Income Tax Fri, 27 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15437