2005 (2) TMI 911 - HC - Income Tax

Summary

The Bombay High Court heard a case involving the issuance of a notice under Section 148 of the Income Tax Act, 1961. The court found the matter deserving consideration and granted a rule. The Assessing Officer can proceed with the proceedings but cannot pass a final order without the court's further order. Revenue can expedite the hearing process and request a date after the return is filed.