Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1978 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1978 (10) TMI 15 - HC - Income TaxExtract: .......e notice issued under s. 147(b) was hence without jurisdiction. Consequently, the entire proceedings as well as the order will fall as being bad for want of jurisdiction. We, therefore, answer both the questions referred to us in favour of the assessee and against the department. The assessee will be entitled to costs which are assessed at Rs. 200.
|