https://www.taxtmi.com/caselaws?id=23239 The court invalidated the Income-tax Officer's jurisdiction to issue notices under section 148 for the assessment years 1979-80 and 1980-81. For 1979-80, the Officer's challenges to the depreciation claim and export allowance lacked justification, rendering the reopening invalid. In 1980-81, the vague reasons based on a generic letter without specific evidence failed to establish the belief of escaped income. Consequently, the court deemed the notices under section 148 for both years as invalid, ruling in favor of the petitioners. en-us Thu, 21 Jun 1990 00:00:00 +0530 Thu, 17 Dec 2009 17:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23239 The court invalidated the Income-tax Officer's jurisdiction to issue notices under section 148 for the assessment years 1979-80 and 1980-81. For 1979-80, the Officer's challenges to the depreciation claim and export allowance lacked justification, rendering the reopening invalid. In 1980-81, the vague reasons based on a generic letter without specific evidence failed to establish the belief of escaped income. Consequently, the court deemed the notices under section 148 for both years as invalid, ruling in favor of the petitioners. Case-Laws Income Tax Thu, 21 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23239