https://www.taxtmi.com/caselaws?id=329319 The court set aside the notice issued under Section 148 of the Income Tax Act for the assessment year 2001-02, ruling that the conditions for invoking Section 147 were not met. The petitioner's contention of not withholding tax for a specific portion was considered, and the previous order under Section 143(3) did not find fault. The court found that the jurisdiction under Section 147 was not justified due to the petitioner's disclosure of all material facts. As a result, the notice was quashed, and the case was disposed of without costs. en-us Wed, 15 Jun 2016 00:00:00 +0530 Tue, 28 Jun 2016 18:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329319 The court set aside the notice issued under Section 148 of the Income Tax Act for the assessment year 2001-02, ruling that the conditions for invoking Section 147 were not met. The petitioner's contention of not withholding tax for a specific portion was considered, and the previous order under Section 143(3) did not find fault. The court found that the jurisdiction under Section 147 was not justified due to the petitioner's disclosure of all material facts. As a result, the notice was quashed, and the case was disposed of without costs. Case-Laws Income Tax Wed, 15 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329319