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1982 (5) TMI 3 - HC - Income Tax
Extract:
....... costs. In Writ Petition No. 134 of 1979, the respondent, ITO, is directed to confine himself to the directions issued by the Income-tax Appellate Tribunal, vide its order dated January 27, 1979. In Writ Petition No. 313 of 1979, the notice dated March 26, 1979, issued under s. 148 of the I.T. Act, 1961, for the assessment year 1970-71, is quashed.