https://www.taxtmi.com/caselaws?id=17350 The High Court upheld the validity of a notice issued under section 148 of the Income-tax Act, rejecting the petitioner's challenge based on completed assessment under section 143(1). The court emphasized the need to produce recorded reasons for the notice to assess its validity, referencing precedent and distinguishing between proceedings under sections 154 and 148. While acknowledging flaws in the notice, the court declined to interfere, stressing the petitioner's right to raise objections during assessment. Cooperation between the parties during the assessment process was highlighted, with the matter resolved without prejudice, maintaining the High Court's jurisdictional limitations. en-us Wed, 25 Sep 1996 00:00:00 +0530 Mon, 21 Sep 2009 17:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17350 The High Court upheld the validity of a notice issued under section 148 of the Income-tax Act, rejecting the petitioner's challenge based on completed assessment under section 143(1). The court emphasized the need to produce recorded reasons for the notice to assess its validity, referencing precedent and distinguishing between proceedings under sections 154 and 148. While acknowledging flaws in the notice, the court declined to interfere, stressing the petitioner's right to raise objections during assessment. Cooperation between the parties during the assessment process was highlighted, with the matter resolved without prejudice, maintaining the High Court's jurisdictional limitations. Case-Laws Income Tax Wed, 25 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17350