https://www.taxtmi.com/caselaws?id=16781 The High Court held that the notice issued under section 148 of the Income-tax Act for the assessment year 1981-82 was without jurisdiction due to being barred by limitation. The court also found that the failure to record reasons for issuing the notice further invalidated the proceedings. As a result, the court allowed the writ petition, quashing the notice under section 148, the assessment order, and the demand notice. en-us Fri, 09 May 1997 00:00:00 +0530 Sat, 12 Sep 2009 12:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16781 The High Court held that the notice issued under section 148 of the Income-tax Act for the assessment year 1981-82 was without jurisdiction due to being barred by limitation. The court also found that the failure to record reasons for issuing the notice further invalidated the proceedings. As a result, the court allowed the writ petition, quashing the notice under section 148, the assessment order, and the demand notice. Case-Laws Income Tax Fri, 09 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16781