https://www.taxtmi.com/caselaws?id=24403 The court found notices issued under section 148 of the Income-tax Act invalid for certain assessment years due to insufficient reasons. It upheld the validity of notices for other years. The court discussed the jurisdiction of the Income-tax Officer to reopen assessments, emphasizing the need for a rational connection in reasons provided. Writ petitions were deemed maintainable for deciding jurisdictional issues, and delay in filing petitions did not bar relief if there was a lack of jurisdiction. Ultimately, the court allowed writ appeals for some years, dismissed others, and deemed an interlocutory appeal unnecessary. No costs were ordered. en-us Tue, 22 Nov 1988 00:00:00 +0530 Tue, 19 Jan 2010 17:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24403 The court found notices issued under section 148 of the Income-tax Act invalid for certain assessment years due to insufficient reasons. It upheld the validity of notices for other years. The court discussed the jurisdiction of the Income-tax Officer to reopen assessments, emphasizing the need for a rational connection in reasons provided. Writ petitions were deemed maintainable for deciding jurisdictional issues, and delay in filing petitions did not bar relief if there was a lack of jurisdiction. Ultimately, the court allowed writ appeals for some years, dismissed others, and deemed an interlocutory appeal unnecessary. No costs were ordered. Case-Laws Income Tax Tue, 22 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24403