Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2004 (2) TMI 42 - BOMBAY HIGH COURT
Notice under section 148 – petitioner submits that the disclosure of reasons would make it clear that no failure on the part of the petitioner to disclose fully and truly all material facts necessary for its assessment for that assessment year has been alleged as such the notice is hit by the proviso to section 147 and the same being beyond the period of four years from the end of the assessment year is unsustainable in law much less the same is without jurisdiction. We find that the submission made is well sustainable. -we quash and set aside the notice dated September 23, 2002, issued under section 148 of the Act holding it to be without jurisdiction.