https://www.taxtmi.com/caselaws?id=19477 The court quashed notices issued under section 148 of the Income-tax Act for reopening assessment orders for the years 1978-79 and 1979-80. It held that the reasons for reopening the assessments were not adequately supported, emphasizing that reliance on an inspection note alone was insufficient. The court ruled in favor of the petitioners in both cases, highlighting the lack of proper grounds for reopening the assessments and the insufficiency of reasons provided by the respondent. en-us Fri, 02 Dec 1994 00:00:00 +0530 Fri, 06 Nov 2009 14:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19477 The court quashed notices issued under section 148 of the Income-tax Act for reopening assessment orders for the years 1978-79 and 1979-80. It held that the reasons for reopening the assessments were not adequately supported, emphasizing that reliance on an inspection note alone was insufficient. The court ruled in favor of the petitioners in both cases, highlighting the lack of proper grounds for reopening the assessments and the insufficiency of reasons provided by the respondent. Case-Laws Income Tax Fri, 02 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19477