https://www.taxtmi.com/caselaws?id=28844 Delay and territorial jurisdiction objections were rejected because part of the cause of action arose within the Court's jurisdiction: the society was located there, the notice was served there, and records were called for there. The reopening notice under section 148 was held invalid because the statutory preconditions for reassessment were not satisfied; there had been no relevant failure to file a return or disclose material facts, and later appellate material did not establish a proper basis to believe income had escaped assessment under section 147. The reassessment proceedings and consequential requisition for records were struck down. en-us Thu, 29 Apr 1982 00:00:00 +0530 Fri, 26 Feb 2010 12:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28844 Delay and territorial jurisdiction objections were rejected because part of the cause of action arose within the Court's jurisdiction: the society was located there, the notice was served there, and records were called for there. The reopening notice under section 148 was held invalid because the statutory preconditions for reassessment were not satisfied; there had been no relevant failure to file a return or disclose material facts, and later appellate material did not establish a proper basis to believe income had escaped assessment under section 147. The reassessment proceedings and consequential requisition for records were struck down. Case-Laws Income Tax Thu, 29 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28844