https://www.taxtmi.com/caselaws?id=23098 Repeated reassessment notices under section 148 were held invalid where the Income-tax Officer sought to reopen the same assessment year shortly after earlier notices, and the petitioner's factual averment that the notices aimed to withdraw section 35CCA relief was accepted in the absence of an affidavit-in-reply. Because the charitable trust's approval had not been withdrawn, the case was treated as stronger than the earlier precedent relied on, and the officer was found not to have acquired jurisdiction to reopen the assessment. The writ petition was allowed. en-us Tue, 07 Aug 1990 00:00:00 +0530 Wed, 16 Dec 2009 17:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23098 Repeated reassessment notices under section 148 were held invalid where the Income-tax Officer sought to reopen the same assessment year shortly after earlier notices, and the petitioner's factual averment that the notices aimed to withdraw section 35CCA relief was accepted in the absence of an affidavit-in-reply. Because the charitable trust's approval had not been withdrawn, the case was treated as stronger than the earlier precedent relied on, and the officer was found not to have acquired jurisdiction to reopen the assessment. The writ petition was allowed. Case-Laws Income Tax Tue, 07 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23098