https://www.taxtmi.com/caselaws?id=325693 The court dismissed the writ petitions, affirming the respondent's jurisdiction to issue notices under Section 148 of the Income Tax Act. It was held that serving a notice under Section 143(2) before Section 148 was not necessary, and the principles outlined in a Supreme Court judgment regarding the procedure for issuing Section 148 notices were deemed applicable to the case. The court found no merit in the petitioner's contentions, ultimately upholding the validity of the respondent's actions. en-us Mon, 21 Mar 2016 00:00:00 +0530 Sat, 26 Mar 2016 09:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325693 The court dismissed the writ petitions, affirming the respondent's jurisdiction to issue notices under Section 148 of the Income Tax Act. It was held that serving a notice under Section 143(2) before Section 148 was not necessary, and the principles outlined in a Supreme Court judgment regarding the procedure for issuing Section 148 notices were deemed applicable to the case. The court found no merit in the petitioner's contentions, ultimately upholding the validity of the respondent's actions. Case-Laws Income Tax Mon, 21 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325693