1999 (2) TMI 10

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..... g of respondent's assessment in respect of the year 1988-89 was valid - - - - - Dated:- 12-2-1999 - Judge(s) : B. N. KIRPAL. and S. RAJENDRA BABU. JUDGMENT Special leave granted. Heard the learned Attorney-General for the appellant. This is an appeal against the judgment of the Gujarat High Court which had allowed a writ petition filed by the respondent who had challenged the notice .....

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..... erry's case [1996] 222 ITR 831, it was not open to the Income-tax Officer to justify the order by reference to the said decision. It is evident that the aforesaid view of the High Court is not correct. This court has held that on the basis of the information which is received by the Income-tax Officer, reassessment proceedings can be initiated. The information which was received by the Income-ta .....

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