https://www.taxtmi.com/caselaws?id=29134 The court set aside the judgment, quashed the notice issued under section 148 of the Income Tax Act, 1961, and prohibited further assessment proceedings based on the notice. The court found the confessional statement lacked a direct link to the appellant and was insufficient to justify reopening the assessment. The appeal was allowed without costs. en-us Mon, 28 Jul 1980 00:00:00 +0530 Thu, 11 Mar 2010 10:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29134 The court set aside the judgment, quashed the notice issued under section 148 of the Income Tax Act, 1961, and prohibited further assessment proceedings based on the notice. The court found the confessional statement lacked a direct link to the appellant and was insufficient to justify reopening the assessment. The appeal was allowed without costs. Case-Laws Income Tax Mon, 28 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29134