https://www.taxtmi.com/caselaws?id=23265 The court upheld the validity of notices issued under section 148 of the Income-tax Act, rejecting the petitioners' argument that assessments made under the Amnesty Scheme could not be reopened. The court found that the Income-tax Officer had jurisdiction to reopen assessments based on undisclosed income and specific reasons recorded for issuing the notices. It concluded that the notices were not incompetent or without jurisdiction, allowing for further examination of factual aspects in subsequent proceedings. The writ petitions were dismissed without costs, signaling a final resolution at the admission stage. en-us Wed, 11 Jul 1990 00:00:00 +0530 Fri, 18 Dec 2009 10:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23265 The court upheld the validity of notices issued under section 148 of the Income-tax Act, rejecting the petitioners' argument that assessments made under the Amnesty Scheme could not be reopened. The court found that the Income-tax Officer had jurisdiction to reopen assessments based on undisclosed income and specific reasons recorded for issuing the notices. It concluded that the notices were not incompetent or without jurisdiction, allowing for further examination of factual aspects in subsequent proceedings. The writ petitions were dismissed without costs, signaling a final resolution at the admission stage. Case-Laws Income Tax Wed, 11 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23265