https://www.taxtmi.com/caselaws?id=338215 The High Court granted interim relief to a non-resident petitioner in a case challenging a notice issued under Section 148 of the Income Tax Act for the Assessment Year 2009-10. The court found the reasons cited in the notice, including transactions and expenditures, insufficient to establish a reasonable belief that the petitioner had business connections in India leading to taxable income. Emphasizing that the materials presented were inconclusive, the court held that the notice lacked jurisdiction as it failed to establish a prima facie case of income in India. en-us Wed, 11 Jan 2017 00:00:00 +0530 Sat, 28 Jan 2017 10:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338215 The High Court granted interim relief to a non-resident petitioner in a case challenging a notice issued under Section 148 of the Income Tax Act for the Assessment Year 2009-10. The court found the reasons cited in the notice, including transactions and expenditures, insufficient to establish a reasonable belief that the petitioner had business connections in India leading to taxable income. Emphasizing that the materials presented were inconclusive, the court held that the notice lacked jurisdiction as it failed to establish a prima facie case of income in India. Case-Laws Income Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338215