https://www.taxtmi.com/caselaws?id=18205 The court found both reasons for reopening the assessment to be invalid. The notice under section 148 and subsequent proceedings were quashed. The court emphasized its duty to intervene in cases of executive authority acting without jurisdiction. The application was allowed, and the rule was made absolute with no order as to costs. en-us Thu, 11 Jul 1996 00:00:00 +0530 Tue, 29 Sep 2009 14:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18205 The court found both reasons for reopening the assessment to be invalid. The notice under section 148 and subsequent proceedings were quashed. The court emphasized its duty to intervene in cases of executive authority acting without jurisdiction. The application was allowed, and the rule was made absolute with no order as to costs. Case-Laws Income Tax Thu, 11 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18205