https://www.taxtmi.com/caselaws?id=410583 The High Court allowed the legal heir's appeal, remanding the case to the Tribunal for a decision on the jurisdiction under section 147. The Tribunal found the Assessing Officer lacked the necessary belief for reopening the assessment, deeming the notice under section 148 invalid. Relying on judicial precedents, the Tribunal held the notice was a fishing expedition and did not meet the conditions for invoking section 147. Consequently, the assessment under section 147 was deemed a nullity, and the appeal was allowed solely on the jurisdictional ground. en-us Thu, 29 Jul 2021 00:00:00 +0530 Thu, 05 Aug 2021 08:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410583 The High Court allowed the legal heir's appeal, remanding the case to the Tribunal for a decision on the jurisdiction under section 147. The Tribunal found the Assessing Officer lacked the necessary belief for reopening the assessment, deeming the notice under section 148 invalid. Relying on judicial precedents, the Tribunal held the notice was a fishing expedition and did not meet the conditions for invoking section 147. Consequently, the assessment under section 147 was deemed a nullity, and the appeal was allowed solely on the jurisdictional ground. Case-Laws Income Tax Thu, 29 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410583