Court upholds Income-tax Act notice for assessment year 1984-85. Petition dismissed for lack of merit.

The High Court of Madhya Pradesh upheld the notice issued under section 148 of the Income-tax Act, 1961 for the assessment year 1984-85. The petition challenging the notice was dismissed as the court found no merit in the grounds presented by the petitioner. The court stated that the reasons for issuing the notice were recorded and approved by the Deputy Commissioner, and there was no flaw in the notice. The petition was dismissed with no costs, and any security amount deposited by the petitioner was to be refunded.

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The High Court of Madhya Pradesh upheld the notice issued under section 148 of the Income-tax Act, 1961 for the assessment year 1984-85. The petition challenging the notice was dismissed as the court found no merit in the grounds presented by the petitioner. The court stated that the reasons for issuing the notice were recorded and approved by the Deputy Commissioner, and there was no flaw in the notice. The petition was dismissed with no costs, and any security amount deposited by the petitioner was to be refunded.

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