Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2001 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (2) TMI 39 - HC - Income TaxExtract: .......that no notice was served under section 148 of the Act and the appearance of a person in response to a notice under section 142(1) of the Act cannot be deemed to be knowledge of the proceedings under section 147 of the Act. The question is accordingly answered in favour of the assessee. Accordingly, the income-tax reference shall stand disposed of.
|