https://www.taxtmi.com/caselaws?id=37469 Income-tax notices were not shown to be vitiated by bias or mala fides, because the record disclosed no material suggesting improper motive and the later notices were issued after an earlier assessment had been set aside, with intervening assessment years and expiring return-filing time. The challenge on that ground therefore failed. Where the exemption issue was common to multiple assessment years, the Court considered it proper in the interests of justice to take all years together, and indicated that the related wealth-tax proceedings could also be heard simultaneously. The writ petition was dismissed on merits, subject to those observations on consolidated consideration of the tax matters. en-us Fri, 09 Mar 1979 00:00:00 +0530 Tue, 30 Mar 2010 10:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37469 Income-tax notices were not shown to be vitiated by bias or mala fides, because the record disclosed no material suggesting improper motive and the later notices were issued after an earlier assessment had been set aside, with intervening assessment years and expiring return-filing time. The challenge on that ground therefore failed. Where the exemption issue was common to multiple assessment years, the Court considered it proper in the interests of justice to take all years together, and indicated that the related wealth-tax proceedings could also be heard simultaneously. The writ petition was dismissed on merits, subject to those observations on consolidated consideration of the tax matters. Case-Laws Income Tax Fri, 09 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37469