https://www.taxtmi.com/caselaws?id=19917 The High Court of Calcutta, in a judgment delivered by Justice Suhas Chandra Sen, ruled in favor of the assessee in a challenge against a notice of reassessment issued under section 148 for the assessment year 1980-81. The court found that the reopening of the assessment was not due to the assessee's failure to disclose material facts but was a result of the Income-tax Officer's oversight in considering the information already provided. The notice under section 148 was deemed to lack jurisdiction, leading to its declaration as void ab initio and the quashing of any assessment orders based on it. en-us Tue, 28 Jan 1992 00:00:00 +0530 Tue, 10 Nov 2009 16:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19917 The High Court of Calcutta, in a judgment delivered by Justice Suhas Chandra Sen, ruled in favor of the assessee in a challenge against a notice of reassessment issued under section 148 for the assessment year 1980-81. The court found that the reopening of the assessment was not due to the assessee's failure to disclose material facts but was a result of the Income-tax Officer's oversight in considering the information already provided. The notice under section 148 was deemed to lack jurisdiction, leading to its declaration as void ab initio and the quashing of any assessment orders based on it. Case-Laws Income Tax Tue, 28 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19917