https://www.taxtmi.com/caselaws?id=15449 The High Court upheld the validity of the proceedings initiated under Section 147 of the Income-tax Act, 1961, based on a notice issued under Section 148. The court found that the daughter's affidavit contained reasonable grounds for the Assessing Officer to suspect income escapement, rejecting the petitioner's challenge to quash the proceedings due to a typographical error in the affidavit. The court clarified that the assessment merits were not examined at this stage, allowing the petitioner to present evidence during reassessment to contest the alleged undisclosed income. As a result, the writ petition was dismissed. en-us Tue, 28 Sep 1999 00:00:00 +0530 Thu, 06 Aug 2009 16:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15449 The High Court upheld the validity of the proceedings initiated under Section 147 of the Income-tax Act, 1961, based on a notice issued under Section 148. The court found that the daughter's affidavit contained reasonable grounds for the Assessing Officer to suspect income escapement, rejecting the petitioner's challenge to quash the proceedings due to a typographical error in the affidavit. The court clarified that the assessment merits were not examined at this stage, allowing the petitioner to present evidence during reassessment to contest the alleged undisclosed income. As a result, the writ petition was dismissed. Case-Laws Income Tax Tue, 28 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15449