High Court dismisses challenge to Income Tax Act notice under Section 148 for 2005-2006 citing procedural errors.

The High Court rejected the petition challenging a notice issued under Section 148 of the Income Tax Act for the assessment year 2005-2006, citing non-compliance with procedural guidelines and timely issuance of the notice. The petition was dismissed without delving into the merits of the case.

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The High Court rejected the petition challenging a notice issued under Section 148 of the Income Tax Act for the assessment year 2005-2006. The court stated that the petition was not required to be entertained as the petitioner did not follow the procedure as per the Apex court's guidelines and the notice was issued within the specified time frame. The petition was summarily rejected without discussing the merits of the issue.

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