https://www.taxtmi.com/caselaws?id=21922 The court allowed the writ petition, quashing the notice under section 148 of the Income-tax Act and prohibiting further reassessment proceedings against the petitioner. The court found the notice and reopening of assessment to be time-barred due to expiration of the time limit for reopening assessments under section 147. Additionally, the court emphasized the necessity of obtaining proper sanction from the Commissioner of Income-tax before issuing such notices, highlighting the importance of adhering to statutory provisions in income tax proceedings. en-us Wed, 02 May 1990 00:00:00 +0530 Fri, 04 Dec 2009 12:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21922 The court allowed the writ petition, quashing the notice under section 148 of the Income-tax Act and prohibiting further reassessment proceedings against the petitioner. The court found the notice and reopening of assessment to be time-barred due to expiration of the time limit for reopening assessments under section 147. Additionally, the court emphasized the necessity of obtaining proper sanction from the Commissioner of Income-tax before issuing such notices, highlighting the importance of adhering to statutory provisions in income tax proceedings. Case-Laws Income Tax Wed, 02 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21922