High Court rules no prior notice needed for section 148 notices under Income-tax Act

The High Court dismissed the petitioner's request to quash notices under section 148 of the Income-tax Act, stating that no prior notice was necessary for issuing such notices. The petitioner can challenge the valuer's report during assessment proceedings. The petition was dismissed at the threshold.

---

---

The petitioner sought to quash notices under section 148 of the Income-tax Act for various assessment years. The High Court dismissed the petition, stating that no notice was required before issuing notices under section 148. The petitioner can contest the valuer's report during assessment proceedings. The petition was dismissed in limine.

---