https://www.taxtmi.com/caselaws?id=17337 The court dismissed the petition, allowing the Assessing Officer to proceed with the reassessment under section 148. The court emphasized that the reassessment should be conducted purely on the merits, without being influenced by the observations made in the judgment. en-us Fri, 21 Mar 1997 00:00:00 +0530 Mon, 21 Sep 2009 16:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17337 The court dismissed the petition, allowing the Assessing Officer to proceed with the reassessment under section 148. The court emphasized that the reassessment should be conducted purely on the merits, without being influenced by the observations made in the judgment. Case-Laws Income Tax Fri, 21 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17337