https://www.taxtmi.com/caselaws?id=35750 The appeal challenging the quashing of a notice under s. 148 of the I.T. Act, 1961 for reopening assessment was dismissed. The court emphasized the importance of credible and unaltered records, refusing to consider a list due to doubts about its integrity following admitted interpolation. The absence of the list, lack of explanation for non-production, and weak references in the Commissioner's affidavit led to upholding the decision to quash the notice. The appeal was denied, with no certificate for appeal to SC granted, emphasizing the need for transparent and lawful assessment proceedings. en-us Mon, 12 May 1980 00:00:00 +0530 Tue, 16 Mar 2010 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35750 The appeal challenging the quashing of a notice under s. 148 of the I.T. Act, 1961 for reopening assessment was dismissed. The court emphasized the importance of credible and unaltered records, refusing to consider a list due to doubts about its integrity following admitted interpolation. The absence of the list, lack of explanation for non-production, and weak references in the Commissioner's affidavit led to upholding the decision to quash the notice. The appeal was denied, with no certificate for appeal to SC granted, emphasizing the need for transparent and lawful assessment proceedings. Case-Laws Income Tax Mon, 12 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35750