https://www.taxtmi.com/caselaws?id=20804 The High Court of Calcutta addressed the validity of a notice issued under section 148 of the Income Tax Act based on fresh material post-assessment. The Court found that mere suspicion without concrete evidence did not warrant the notice, as there was no fresh material to support it. The previous order was recalled, allowing the Income-tax Officer to conduct further investigation within legal limits. The petitioner's request for a further hearing was considered due to concerns about a prolonged investigation. The writ petition was disposed of with no costs awarded. en-us Wed, 08 Jan 1992 00:00:00 +0530 Tue, 17 Nov 2009 12:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20804 The High Court of Calcutta addressed the validity of a notice issued under section 148 of the Income Tax Act based on fresh material post-assessment. The Court found that mere suspicion without concrete evidence did not warrant the notice, as there was no fresh material to support it. The previous order was recalled, allowing the Income-tax Officer to conduct further investigation within legal limits. The petitioner's request for a further hearing was considered due to concerns about a prolonged investigation. The writ petition was disposed of with no costs awarded. Case-Laws Income Tax Wed, 08 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20804