https://www.taxtmi.com/caselaws?id=25340 The appeal challenging the dismissal of a writ petition concerning the validity of a notice under section 148 of the Income-tax Act, 1961, was dismissed by the court. The court upheld the decision that the notice was valid for reopening the assessment year 1971-72, based on specific information indicating income had escaped assessment. The court referenced judgments from Allahabad High Court and Delhi High Court, emphasizing the importance of considering different clauses of section 147 in justifying the reopening of assessments. The appeal was dismissed, affirming the validity of the notice under section 148 based on section 147(b) grounds. en-us Tue, 30 Jun 1987 00:00:00 +0530 Thu, 28 Jan 2010 10:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25340 The appeal challenging the dismissal of a writ petition concerning the validity of a notice under section 148 of the Income-tax Act, 1961, was dismissed by the court. The court upheld the decision that the notice was valid for reopening the assessment year 1971-72, based on specific information indicating income had escaped assessment. The court referenced judgments from Allahabad High Court and Delhi High Court, emphasizing the importance of considering different clauses of section 147 in justifying the reopening of assessments. The appeal was dismissed, affirming the validity of the notice under section 148 based on section 147(b) grounds. Case-Laws Income Tax Tue, 30 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25340