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    <title>2015 (11) TMI 1381 - GUJARAT HIGH COURT</title>
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    <description>The court upheld the validity of the notice issued under section 148 of the Income Tax Act, 1961, confirming the jurisdiction of the Income Tax Officer and the service of notice. The court also found the notice format to be appropriate and ruled that the notice was not barred by limitation. The petitioner&#039;s contention regarding the requirement of permission under section 151 was deemed inapplicable, and the court dismissed the petition due to the petitioner&#039;s failure to comply with procedural requirements for challenging the notice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=268572</link>
      <description>The court upheld the validity of the notice issued under section 148 of the Income Tax Act, 1961, confirming the jurisdiction of the Income Tax Officer and the service of notice. The court also found the notice format to be appropriate and ruled that the notice was not barred by limitation. The petitioner&#039;s contention regarding the requirement of permission under section 151 was deemed inapplicable, and the court dismissed the petition due to the petitioner&#039;s failure to comply with procedural requirements for challenging the notice.</description>
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      <pubDate>Mon, 02 Nov 2015 00:00:00 +0530</pubDate>
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