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2003 (11) TMI 32 - HC - Income TaxIssuance of notices under section 148 - notice for reassessment does not disclose any suppression of any income or materials in support of the return filed by the petitioners - there is neither any substance in the preliminary objection raised by the respondents to the maintainability of the petitions nor is there any case made out for exercise of powers u/s 148 by the authority nor can it be said that the authority had jurisdiction under section 148 in the facts and circumstances of the case. The said notices are ex facie bad in law and clearly in the absence of powers vested in it under section 148, and hence cannot be sustained
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