https://www.taxtmi.com/caselaws?id=38064 A valid reassessment initiated under the original Section 148 notice could support the assessment because the earlier proceedings were still pending and the order was made within time computed from that notice. The invalidity of a later Section 148 notice did not, by itself, vitiate the reassessment, and the return filed in response to that notice remained usable as material because it was not shown to have been filed under protest. The return furnished pursuant to the original notice also continued to form part of the reassessment record. The assessment was therefore sustained on the basis of the lawful proceedings and material already on record. en-us Fri, 25 Aug 1978 00:00:00 +0530 Sat, 03 Apr 2010 10:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38064 A valid reassessment initiated under the original Section 148 notice could support the assessment because the earlier proceedings were still pending and the order was made within time computed from that notice. The invalidity of a later Section 148 notice did not, by itself, vitiate the reassessment, and the return filed in response to that notice remained usable as material because it was not shown to have been filed under protest. The return furnished pursuant to the original notice also continued to form part of the reassessment record. The assessment was therefore sustained on the basis of the lawful proceedings and material already on record. Case-Laws Income Tax Fri, 25 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38064