https://www.taxtmi.com/caselaws?id=23343 The court ruled in favor of the petitioner, quashing the notice under section 148 for reopening the assessment beyond four years. The court held that the internal audit objections did not constitute valid grounds for reopening the assessment as they involved questions where law needed to be applied to facts, aligning with the Supreme Court decision in Indian and Eastern Newspaper Society v. CIT [1979] 119 ITR 996. Consequently, the notice issued under section 148 was deemed without jurisdiction and was quashed. en-us Thu, 15 Mar 1990 00:00:00 +0530 Fri, 18 Dec 2009 13:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23343 The court ruled in favor of the petitioner, quashing the notice under section 148 for reopening the assessment beyond four years. The court held that the internal audit objections did not constitute valid grounds for reopening the assessment as they involved questions where law needed to be applied to facts, aligning with the Supreme Court decision in Indian and Eastern Newspaper Society v. CIT [1979] 119 ITR 996. Consequently, the notice issued under section 148 was deemed without jurisdiction and was quashed. Case-Laws Income Tax Thu, 15 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23343