https://www.taxtmi.com/caselaws?id=15788 The court ruled in favor of the petitioner, a partner in a partnership firm, in a challenge to the validity of a notice under section 148 of the Income-tax Act, 1961. The court held that the Income-tax Officer's decision to reopen assessments for several years, despite previously accepting the income as not taxable, was beyond the Officer's jurisdiction. Emphasizing the narrow scope for reopening assessments and the requirement for clear grounds, the court quashed the notice under section 148, concluding that the reassessment was not justified based on the facts presented. en-us Tue, 30 Mar 1999 00:00:00 +0530 Sat, 29 Aug 2009 11:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15788 The court ruled in favor of the petitioner, a partner in a partnership firm, in a challenge to the validity of a notice under section 148 of the Income-tax Act, 1961. The court held that the Income-tax Officer's decision to reopen assessments for several years, despite previously accepting the income as not taxable, was beyond the Officer's jurisdiction. Emphasizing the narrow scope for reopening assessments and the requirement for clear grounds, the court quashed the notice under section 148, concluding that the reassessment was not justified based on the facts presented. Case-Laws Income Tax Tue, 30 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15788