https://www.taxtmi.com/caselaws?id=16514 The court held that the second notice u/s 148 for the year 1986-87 was beyond the time limit, making it invalid. However, the notice for the assessment year 1988-89 was within the time limit. The court also ruled that multiple notices u/s 148 could be issued if conditions under section 147 were met. Regarding the reassessment proceedings, the court found the second notice u/s 148 invalid as assessments were still pending. Consequently, all notices issued were declared invalid and without jurisdiction. The original petition was allowed, and no costs were awarded. en-us Fri, 28 Aug 1998 00:00:00 +0530 Tue, 08 Sep 2009 12:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16514 The court held that the second notice u/s 148 for the year 1986-87 was beyond the time limit, making it invalid. However, the notice for the assessment year 1988-89 was within the time limit. The court also ruled that multiple notices u/s 148 could be issued if conditions under section 147 were met. Regarding the reassessment proceedings, the court found the second notice u/s 148 invalid as assessments were still pending. Consequently, all notices issued were declared invalid and without jurisdiction. The original petition was allowed, and no costs were awarded. Case-Laws Income Tax Fri, 28 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16514