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of <h1>Invalid Notice Under Section 148 Quashed: Court Rules in Favor of Petitioner</h1> <h3>Satya Narain Prasad Versus Income-Tax Officer, C-Ward, Varanasi.</h3> The High Court held that the notice under section 148 issued by the Income-tax Officer for the assessment year 1961-62, during pending assessment ... IT Act 1961 - IT Act 1922 - petitioner filed a return of his income in consequence of a notice under s. 22(2) of the IT Act, 1922 - ITO issued a notice u/s 148 of the IT Act, 1961, for the asst. yr. 1961-62 - held that notice u/s 148 and entire proceedings taken by ITO consequent to that notice were without jurisdiction The petitioner filed a return for the assessment year 1961-62. The Income-tax Officer issued a notice under section 148 for the same year, despite pending assessment proceedings. The High Court ruled that the notice under section 148 was without jurisdiction, quashed the assessment order, and allowed the petition. The petitioner is entitled to costs.
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