https://www.taxtmi.com/caselaws?id=37427 The High Court of Calcutta quashed the notice under section 148 of the Income Tax Act, 1961, issued to a partnership firm due to vagueness and lack of clarity. Additionally, insufficient materials were found for the Income Tax Officer to form a belief for reopening the assessment. Writs of mandamus and certiorari were issued, restraining respondents from acting on the notice and quashing any related assessment. The court ruled in favor of the petitioner, with no costs ordered and a stay of operation granted for six weeks. en-us Wed, 16 Feb 1972 00:00:00 +0530 Mon, 29 Mar 2010 15:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37427 The High Court of Calcutta quashed the notice under section 148 of the Income Tax Act, 1961, issued to a partnership firm due to vagueness and lack of clarity. Additionally, insufficient materials were found for the Income Tax Officer to form a belief for reopening the assessment. Writs of mandamus and certiorari were issued, restraining respondents from acting on the notice and quashing any related assessment. The court ruled in favor of the petitioner, with no costs ordered and a stay of operation granted for six weeks. Case-Laws Income Tax Wed, 16 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37427