Appeal Dismissed Due to Jurisdictional Defect

The High Court of Delhi dismissed the appeal for the assessment year 1994-1995 due to a jurisdictional defect in the notice issued under section 148. The Tribunal affirmed this decision, finding no substantial question of law. The appeal favored the assessee.

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The High Court of Delhi dismissed the appeal regarding the assessment year 1994-1995 as the notice issued under section 148 by the Assessing Officer had a jurisdictional defect. The Tribunal upheld the decision, stating that no substantial question of law arose. The appeal was in favor of the assessee.

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