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of <h1>High Court rules in favor of taxpayer: Notice under section 148 unjustified, assessment under section 147 quashed.</h1> <h3>The Commissioner of Income Tax-22, Versus. M/s. Mahindra Frieght Carrers.</h3> The High Court of Bombay ruled in favor of the taxpayer, holding that the notice issued under section 148 was not justified, and assessment proceedings ... Appeal Admit on the following substantial question of law :- “ Whether on the facts and in the circumstances of the case and in law, the ITAT was justified in law in holding that the A.O. was not justified in issuing notice u/s.148 and thereby quashing the assessment proceedings initiated u/s.147 of the Income Tax Act, 1961 ?' The High Court of Bombay heard a case involving the Income Tax Act, 1961. The court admitted the case based on the question of law regarding the justification of issuing notice u/s.148 and quashing assessment proceedings initiated u/s.147.
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