1967 (1) TMI 23 - HC - Income Tax

IT Act 1961 - IT Act 1922 - petitioner filed a return of his income in consequence of a notice under s. 22(2) of the IT Act 1922 - ITO issued a notice u/s 148 of the IT Act 1961 for the asst. yr. 1961-62 - held that notice u/s 148 and entire proceedings taken by ITO consequent to that notice were without jurisdiction

Summary

The petitioner filed a return for the assessment year 1961-62. The Income-tax Officer issued a notice under section 148 for the same year, despite pending assessment proceedings. The High Court ruled that the notice under section 148 was without jurisdiction, quashed the assessment order, and allowed the petition. The petitioner is entitled to costs.