Notice u/s. 148 gives jurisdiction to AO to proceed to make reassessment

[1995] 212 ITR 650 (SC) SUPREME COURT OF INDIA Commissioner of Income-tax versus Major Tikka Khushwant Singh J.S. VERMA, S.P BHARUCHA AND K.S. PARIPOORNAM, JJ. CIVIL APPEAL NOS. 2498 OF 1977 JANUARY 24, 1995 JUDGMENT The point of law involved for decision in this appeal is already settled by the decision of this court in R.K. Upadhyaya v. Shanabhai P. Patel [1987] 166 ITR 163, in which it has been held that the issuance of a notice within the period of limitation gives jurisdiction to the Income-tax Officer to proceed to make the reassessment. A copy of the impugned order mad...