https://www.taxtmi.com/caselaws?id=17915 The court dismissed the writ petition, upholding the validity of the notice issued under section 148 and finding the reassessment proceedings to be within jurisdiction. It concluded that the amended provisions of section 147 are procedural and apply retrospectively to pending matters. The court emphasized the availability of the remedy of filing an appeal under the Income-tax Act for addressing grievances. en-us Fri, 22 Dec 1995 00:00:00 +0530 Fri, 25 Sep 2009 15:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17915 The court dismissed the writ petition, upholding the validity of the notice issued under section 148 and finding the reassessment proceedings to be within jurisdiction. It concluded that the amended provisions of section 147 are procedural and apply retrospectively to pending matters. The court emphasized the availability of the remedy of filing an appeal under the Income-tax Act for addressing grievances. Case-Laws Income Tax Fri, 22 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17915