https://www.taxtmi.com/caselaws?id=21493 The court quashed the notice issued under section 148 of the Income-tax Act for the assessment year 1974-75, as the Income-tax Officer did not apply his own judgment before acting on the audit report. The court emphasized the importance of officers independently determining income escaping assessment and interpreting legal provisions themselves. The judgment highlighted procedural requirements and stressed that officers must reach their own conclusions before alleging income escaping assessment, ensuring compliance with the law. en-us Mon, 13 Jan 1992 00:00:00 +0530 Tue, 24 Nov 2009 17:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21493 The court quashed the notice issued under section 148 of the Income-tax Act for the assessment year 1974-75, as the Income-tax Officer did not apply his own judgment before acting on the audit report. The court emphasized the importance of officers independently determining income escaping assessment and interpreting legal provisions themselves. The judgment highlighted procedural requirements and stressed that officers must reach their own conclusions before alleging income escaping assessment, ensuring compliance with the law. Case-Laws Income Tax Mon, 13 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21493