https://www.taxtmi.com/caselaws?id=36813 The court held that the reassessment proceedings were initiated without satisfying the conditions precedent under Section 147. The notice under Section 148 was quashed, and the respondent was restrained from initiating reassessment proceedings. The writ petition was allowed, and the respondent was ordered to pay the costs of the petition. en-us Thu, 16 Feb 1978 00:00:00 +0530 Wed, 24 Mar 2010 16:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36813 The court held that the reassessment proceedings were initiated without satisfying the conditions precedent under Section 147. The notice under Section 148 was quashed, and the respondent was restrained from initiating reassessment proceedings. The writ petition was allowed, and the respondent was ordered to pay the costs of the petition. Case-Laws Income Tax Thu, 16 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36813