https://www.taxtmi.com/caselaws?id=204981 The court found that the notices issued by the respondent under Section 148 of the Income Tax Act were legally unsustainable due to non-compliance with the procedural requirements of Sections 149 and 151. The court noted the absence of certification from the Joint Commissioner or Chief Commissioner as mandated by Section 151 and the issuance of notices 13 years after the relevant assessment year, exceeding the limitation period under Section 149. As a result, the court set aside the notices, allowing the writ petition and closing the connected miscellaneous petition. en-us Tue, 20 Apr 2010 00:00:00 +0530 Wed, 08 Feb 2017 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204981 The court found that the notices issued by the respondent under Section 148 of the Income Tax Act were legally unsustainable due to non-compliance with the procedural requirements of Sections 149 and 151. The court noted the absence of certification from the Joint Commissioner or Chief Commissioner as mandated by Section 151 and the issuance of notices 13 years after the relevant assessment year, exceeding the limitation period under Section 149. As a result, the court set aside the notices, allowing the writ petition and closing the connected miscellaneous petition. Case-Laws Income Tax Tue, 20 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204981