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<h1>Court dismisses Revenue's appeal on invalid Section 147 proceedings</h1> <h3>ITO CALCUTTA & ORS. Versus KAMAL SINGH RAMPURIA</h3> The Supreme Court dismissed the Revenue's appeal in a case where the respondent received a notice under Section 148 of the Income Tax Act for the ... - The Supreme Court dismissed the appeal filed by the Revenue in a case where the respondent was served with a notice under Section 148 of the Income Tax Act, 1961 for the Assessment Year 1959-60. The Court held that all primary or material facts were disclosed during the original assessment, making the proceedings under Section 147 unsustainable and without jurisdiction. The appeal was dismissed.