1990 (7) TMI 89 - HC - Income Tax

Summary

The petitioner challenged the validity of notices issued under sections 148 and 143(3) of the Income Tax Act for assessment years 1978-79 to 1986-87. Returns were filed under the Amnesty Scheme, but the court dismissed the writ petition, allowing the petitioner to file appeals against the assessment orders. The court did not interfere due to a delay in filing the petition.