https://www.taxtmi.com/caselaws?id=17718 The court dismissed the writ application challenging the validity of a notice issued under section 148 of the Income-tax Act, 1961, after a significant delay. The court upheld the legality of the notice, emphasizing the importance of preventing parties from evading assessment by providing false information during the original assessment. The decision was based on the sufficiency of reasons recorded by the Income-tax Officer to initiate proceedings and the provisions of the Income-tax Act regarding notice requirements. en-us Mon, 24 Feb 1997 00:00:00 +0530 Thu, 24 Sep 2009 13:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17718 The court dismissed the writ application challenging the validity of a notice issued under section 148 of the Income-tax Act, 1961, after a significant delay. The court upheld the legality of the notice, emphasizing the importance of preventing parties from evading assessment by providing false information during the original assessment. The decision was based on the sufficiency of reasons recorded by the Income-tax Officer to initiate proceedings and the provisions of the Income-tax Act regarding notice requirements. Case-Laws Income Tax Mon, 24 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17718