https://www.taxtmi.com/caselaws?id=415497 The court found the notice issued under Section 148 of the Income Tax Act, 1961 to be invalid as the conditions for reassessment under Section 147 were not met. The court granted the writ of certiorari, quashing the notice dated 21st March 2001 and disposed of the petition with no order as to costs. en-us Thu, 25 Nov 2021 00:00:00 +0530 Tue, 07 Dec 2021 09:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415497 The court found the notice issued under Section 148 of the Income Tax Act, 1961 to be invalid as the conditions for reassessment under Section 147 were not met. The court granted the writ of certiorari, quashing the notice dated 21st March 2001 and disposed of the petition with no order as to costs. Case-Laws Income Tax Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415497