https://www.taxtmi.com/caselaws?id=17895 DELHI HC upheld the validity of notices under s.148 and s.143(2) of the Income-tax Act (and corresponding Wealth-tax notices), holding amended s.147 applicable to the years in question and rejecting reading additional words into the statute. The court found the Assessing Officer's belief that income had escaped assessment was not a pretence and could be entertained on the materials, so issuance of the notices was not vitiated. The HC also held that an intimation under s.143(1)(a)(i) does not oust the AO's jurisdiction to issue a fresh s.143(2) notice. en-us Thu, 18 Jul 1996 00:00:00 +0530 Tue, 14 Oct 2025 22:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17895 DELHI HC upheld the validity of notices under s.148 and s.143(2) of the Income-tax Act (and corresponding Wealth-tax notices), holding amended s.147 applicable to the years in question and rejecting reading additional words into the statute. The court found the Assessing Officer's belief that income had escaped assessment was not a pretence and could be entertained on the materials, so issuance of the notices was not vitiated. The HC also held that an intimation under s.143(1)(a)(i) does not oust the AO's jurisdiction to issue a fresh s.143(2) notice. Case-Laws Income Tax Thu, 18 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17895