https://www.taxtmi.com/caselaws?id=17894 The court quashed the assessment order and notice under section 148 for the assessment year 1988-89, ruling them unauthorized and illegal. The court found the grounds for reassessment insufficient and criticized the improper rectification order as a basis for reassessment. It highlighted procedural irregularities, including finalizing the assessment before the scheduled hearing, denying the petitioner a fair opportunity. The court deemed the Assessing Officer's conduct inappropriate and lacking procedural adherence, leading to the intervention under article 226 of the Constitution of India and allowing the writ petition. en-us Tue, 03 Sep 1996 00:00:00 +0530 Fri, 25 Sep 2009 14:11:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17894 The court quashed the assessment order and notice under section 148 for the assessment year 1988-89, ruling them unauthorized and illegal. The court found the grounds for reassessment insufficient and criticized the improper rectification order as a basis for reassessment. It highlighted procedural irregularities, including finalizing the assessment before the scheduled hearing, denying the petitioner a fair opportunity. The court deemed the Assessing Officer's conduct inappropriate and lacking procedural adherence, leading to the intervention under article 226 of the Constitution of India and allowing the writ petition. Case-Laws Income Tax Tue, 03 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17894