https://www.taxtmi.com/caselaws?id=18632 The court found the notice issued under section 148 of the Income-tax Act for reassessment lacked specific grounds and was deemed illegal, void, and without jurisdiction. It was set aside and quashed. Additionally, the court determined that the authority who issued the notice was not competent as per the provisions of the Income-tax Act, leading to the setting aside of the notices and proceedings initiated. The petition was allowed, and all impugned notices and proceedings were quashed due to lack of jurisdiction and authority, with no order as to costs. en-us Fri, 08 Mar 1996 00:00:00 +0530 Sat, 31 Oct 2009 10:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18632 The court found the notice issued under section 148 of the Income-tax Act for reassessment lacked specific grounds and was deemed illegal, void, and without jurisdiction. It was set aside and quashed. Additionally, the court determined that the authority who issued the notice was not competent as per the provisions of the Income-tax Act, leading to the setting aside of the notices and proceedings initiated. The petition was allowed, and all impugned notices and proceedings were quashed due to lack of jurisdiction and authority, with no order as to costs. Case-Laws Income Tax Fri, 08 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18632