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1971 (4) TMI 35 - HC - Income TaxBy this writ petition, filed under article 226 of the Constitution of India, the petitioner seeks a writ or direction prohibiting or restraining the Income-tax Officer, Rajahmundry, from proceeding further in pursuance of notice dated December 11, 1970, issued under section 148 of Income-tax Act, 1961, proposing to reopen the assessment for the assessment year 1965-66 and requiring him to file a return of income for the said assessment year - Whether individual partner's assessment can be reopened after the discovery of concealment of income by the firm
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