1990 (11) TMI 32 - RAJASTHAN HIGH COURT

Extract:
.......involved in the present cases. But, it is demonstrated that the notices had been issued under section 147 in June, 1979, to cover up the illegalities. For what I have said above, the writ petitions succeed and are allowed. Notices under section 147 of the Income-tax Act are quashed. The petitioner will be entitled to get costs from the respondents.