1982 (1) TMI 43 - HC - Income Tax

Summary

The petitioner, a proprietor of a firm, was being assessed as an individual for the assessment year 1968-69. The department issued notices under various sections of the Income Tax Act. The petitioner challenged the notice issued under section 147, arguing it was premature. The court directed the notice under section 147 to be ignored, allowing other proceedings to continue. No costs were awarded.