https://www.taxtmi.com/caselaws?id=280692 The Court dismissed the writ petitions challenging the validity of notices issued under Section 148 of the Income Tax Act, 1961. It held that the Assessing Officer had jurisdiction to reopen the assessment within the permissible six-year period under Section 149(1)(b) as the income involved exceeded the threshold. The Court emphasized the need for compliance with procedural requirements and the consideration of mixed questions of law and fact by the Assessing Officer. Ultimately, the Court upheld the validity of the notices, allowing the reassessment process to proceed. en-us Fri, 23 Nov 2018 00:00:00 +0530 Fri, 17 May 2019 07:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280692 The Court dismissed the writ petitions challenging the validity of notices issued under Section 148 of the Income Tax Act, 1961. It held that the Assessing Officer had jurisdiction to reopen the assessment within the permissible six-year period under Section 149(1)(b) as the income involved exceeded the threshold. The Court emphasized the need for compliance with procedural requirements and the consideration of mixed questions of law and fact by the Assessing Officer. Ultimately, the Court upheld the validity of the notices, allowing the reassessment process to proceed. Case-Laws Income Tax Fri, 23 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280692