LAW FOR ALL

section 148 of the Income Tax Act, 1961 = once an assessment is completed under sec. 143(3), the assessing officer is presumed to have applied his mind to all the issues and he cannot thereafter reopen the assessment on the ground that he did not form any opinion with respect to any W.P. (C) No.8483/2010, 8485/2010 & 8486/2010 Page 6 of 8 particular issue; he must have tangible material before him on the basis of which he can entertain a reason to believe that income chargeable to tax has escaped assessment. - the notice issued u/s. 148 for the assessment year 2004-05 is also without jurisdiction. The same is quashed as also the consequent proceedings. 21. In the result, all the writ petitions are allowed. The notices u/s.148 and the consequent proceedings are quashed. There shall be no order as to costs. (R.V. EASWAR)