2000 (4) TMI 14 - GUJARAT HIGH COURT

Extract:
.......on to decide the same in accordance with law. The proceedings initiated under section 148 of the Income-tax Act against the assessee for the assessment year 1984-85 and the notices issued under sections 271(1)(a), 271(1)(c) and 273(2)(b) for the assessment year 1985-86 are hereby quashed and set aside. Rule is made absolute to the aforesaid extent.