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1971 (11) TMI 40 - HC - Income TaxThis is an application challenging the notices under section 148 of the Income-tax Act, 1961, for the assessment years 1951-52 to 1962-63 and the notices dated 7th June, 1968, under section 142(1) of the said Act for the assessment years 1951-52 to 1962-63. The petitioner was served with the notices for the opening of certain assessment of a Hindu undivided family, Messrs. Pannalal Bajaj Shyam Sundar Bajaj - the notices served on the assessees did not state that they were being served in any particular capacity, therefore, the notices were liable to be quashed
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