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2005 (10) TMI 65 - HC - Income Tax
Notices issued under section 148 - since the reopening of the assessment is based on conjectures and surmises and the same is sought to be justified by ignoring the binding decisions in our opinion, the reopening of the assessment is in gross abuse of the process of law and the same is liable to be quashed and set aside. - In the result, the petition is allowed. The notices issued under section 148(1) are quashed and set aside