https://www.taxtmi.com/caselaws?id=28287 The court held that the notice issued under section 148 of the Income Tax Act was quashed as the returns filed by the petitioner were valid, and assessments could have been made based on them without the need for the notice. The court also ruled that the assessments based on valid returns cannot be deemed invalid and quashed the letter stating otherwise. The Department was allowed to proceed with the assessment of Sadhna Enterprises as an association of persons, while the petitioner's individual assessment was to be based on the valid returns filed. en-us Thu, 20 Jan 1983 00:00:00 +0530 Sat, 20 Feb 2010 12:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28287 The court held that the notice issued under section 148 of the Income Tax Act was quashed as the returns filed by the petitioner were valid, and assessments could have been made based on them without the need for the notice. The court also ruled that the assessments based on valid returns cannot be deemed invalid and quashed the letter stating otherwise. The Department was allowed to proceed with the assessment of Sadhna Enterprises as an association of persons, while the petitioner's individual assessment was to be based on the valid returns filed. Case-Laws Income Tax Thu, 20 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28287