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1995 (9) TMI 45 - HC - Income Tax
Extract:
.......v. Asst. CIT 1995 215 ITR 295 (Guj)), this petition is allowed by holding that necessary conditions for issuing notice under section 148 read with section 147 of the Act have not been satisfied. Hence, the notice dated March 31, 1995 (annexure--B), is not sustainable and is hereby quashed. Rule is made absolute. There shall be no order as to costs.