https://www.taxtmi.com/caselaws?id=23440 A notice under section 148 could not validly reopen a matter where the assessee's return for the relevant year was still pending and no assessment had been completed, because income cannot be treated as having escaped assessment while assessment proceedings remain alive. The fact that supporting documents were missing did not create jurisdiction to reopen; the proper course for an incomplete return was to issue a notice under section 139(9) to cure the defect. The reopening notice was therefore without jurisdiction and was quashed. en-us Fri, 16 Mar 1990 00:00:00 +0530 Sat, 19 Dec 2009 13:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23440 A notice under section 148 could not validly reopen a matter where the assessee's return for the relevant year was still pending and no assessment had been completed, because income cannot be treated as having escaped assessment while assessment proceedings remain alive. The fact that supporting documents were missing did not create jurisdiction to reopen; the proper course for an incomplete return was to issue a notice under section 139(9) to cure the defect. The reopening notice was therefore without jurisdiction and was quashed. Case-Laws Income Tax Fri, 16 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23440