https://www.taxtmi.com/caselaws?id=38285 The court quashed the impugned notices issued under section 148 of the Income-tax Act for the assessment years 1961-62, 1963-64, and 1965-66. It held that the Income-tax Officer's reliance on information from mining authorities without conducting an independent inquiry was not justified. As the petitioner had no prior knowledge of the under-reporting of coal raising, the court concluded that proceedings under section 147(a) could not be initiated. The court made the rule absolute, canceled the notices, and directed the quashing of any assessment orders based on those notices, with specific procedural directions. en-us Thu, 10 Jan 1974 00:00:00 +0530 Mon, 05 Apr 2010 13:04:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38285 The court quashed the impugned notices issued under section 148 of the Income-tax Act for the assessment years 1961-62, 1963-64, and 1965-66. It held that the Income-tax Officer's reliance on information from mining authorities without conducting an independent inquiry was not justified. As the petitioner had no prior knowledge of the under-reporting of coal raising, the court concluded that proceedings under section 147(a) could not be initiated. The court made the rule absolute, canceled the notices, and directed the quashing of any assessment orders based on those notices, with specific procedural directions. Case-Laws Income Tax Thu, 10 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38285