https://www.taxtmi.com/caselaws?id=19901 The Court quashed the notice issued under section 148 of the Income-tax Act, 1961, finding it illegal and without jurisdiction. The Court emphasized that the Income-tax Officer failed to provide evidence to justify reopening assessments for specific years, as required by law. Referring to precedent, the Court highlighted the necessity of the Income-tax Officer to substantiate claims for reassessment. As the Officer did not meet this burden, the Court ruled in favor of the petitioner, allowing the writ petition and quashing the impugned notices without awarding costs. en-us Thu, 09 Jun 1994 00:00:00 +0530 Tue, 10 Nov 2009 14:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19901 The Court quashed the notice issued under section 148 of the Income-tax Act, 1961, finding it illegal and without jurisdiction. The Court emphasized that the Income-tax Officer failed to provide evidence to justify reopening assessments for specific years, as required by law. Referring to precedent, the Court highlighted the necessity of the Income-tax Officer to substantiate claims for reassessment. As the Officer did not meet this burden, the Court ruled in favor of the petitioner, allowing the writ petition and quashing the impugned notices without awarding costs. Case-Laws Income Tax Thu, 09 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19901