https://www.taxtmi.com/caselaws?id=20145 The court held that the notice issued under section 148 of the Income-tax Act, 1961 for the assessment year 1983-84 was invalid as it was beyond the permissible time limit and lacked jurisdiction due to the absence of any failure to disclose material facts by the assessee. The court emphasized the importance of fulfilling conditions for reopening assessments and granted the petitioner's challenge, setting aside and quashing the notice. The Income-tax Officer's jurisdiction to reopen assessments must be challenged if conditions are not met, regardless of pursuing alternative remedies. en-us Mon, 21 Feb 1994 00:00:00 +0530 Thu, 12 Nov 2009 10:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20145 The court held that the notice issued under section 148 of the Income-tax Act, 1961 for the assessment year 1983-84 was invalid as it was beyond the permissible time limit and lacked jurisdiction due to the absence of any failure to disclose material facts by the assessee. The court emphasized the importance of fulfilling conditions for reopening assessments and granted the petitioner's challenge, setting aside and quashing the notice. The Income-tax Officer's jurisdiction to reopen assessments must be challenged if conditions are not met, regardless of pursuing alternative remedies. Case-Laws Income Tax Mon, 21 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20145