Allahabad H.C : The notice issued u/s 148 of the Income Tax Act, 1961 was without jurisdiction when the assessing officer issuing the said notice had valid jurisdiction while passing the assessment order in the case of the assessee for the A.Y. 2001-02 just six days before the issue of notice u/s 148.

High Court Of Allahabad CIT VS. M.I. Builders (P.) Ltd. Assessment Year : 1997-98 Section : 148 Rajiv Sharma And Devendra Kumar Upadhyaya, JJ. IT Appeal Nos. 58 & 172 Of 2008 May 28, 2012 JUDGMENT 1. Heard Sri D.D. Chopra, learned Counsel for the appellant and Sri Jaideep Narain Mathur, assisted by Sri Mudit…

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