https://www.taxtmi.com/caselaws?id=23305 The court ruled in favor of the petitioner, declaring the notice issued under section 148 of the Income-tax Act invalid for reopening income-tax assessments. The court found discrepancies in the reasons provided for reopening the assessments, criticized the lack of clarity in the jurisdiction of the Income-tax Officer, emphasized the importance of complying with statutory requirements, and acknowledged allegations of perjury against the Officer. Ultimately, the court concluded that the petitioner's petition was successful, ordering the respondents to pay the petitioner's costs. en-us Fri, 21 Jul 1989 00:00:00 +0530 Fri, 18 Dec 2009 12:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23305 The court ruled in favor of the petitioner, declaring the notice issued under section 148 of the Income-tax Act invalid for reopening income-tax assessments. The court found discrepancies in the reasons provided for reopening the assessments, criticized the lack of clarity in the jurisdiction of the Income-tax Officer, emphasized the importance of complying with statutory requirements, and acknowledged allegations of perjury against the Officer. Ultimately, the court concluded that the petitioner's petition was successful, ordering the respondents to pay the petitioner's costs. Case-Laws Income Tax Fri, 21 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23305