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1998 (3) TMI 7 - SC - Income Tax
Challenge to notices issued under section 148 - Foreign Enterprise - two letters were wholly irrelevant and could not be treated as an information to the Income-tax Officer to initiate reassessment proceeding - held that there was inherent lack of jurisdiction in the Income-tax Officer to issue the notices u/s 148 on the basis of any income of the appellant escaping assessment either under clause (a) or clause (b) of section 147 of the Act. All the notices u/s 148 of the Act are quashed.