1998 (5) TMI 20 - HC - Income Tax

Extract:
.......sessing Officer to initiate the proceedings under section 147/148 of the Act. For the foregoing reasons all the three petitions are allowed. The impugned notices under section 148 of the Income-tax Act issued by the Assessing Officer and relevant to the assessment years 1991-92, 1992-93, 1993-94 are all directed to be quashed. No order as to costs.