https://www.taxtmi.com/caselaws?id=7785 The court upheld the jurisdiction of the Income-tax Officer to issue a notice under section 148 of the Income-tax Act, 1961, finding that there were reasonable grounds and a rational connection between the information gathered and the belief that income had escaped assessment. The challenge to the notice based on lack of jurisdiction and arbitrary belief was dismissed, leading to the discharge of the rule and vacation of all interim orders, with no order as to costs. en-us Mon, 02 Dec 1968 00:00:00 +0530 Thu, 19 Mar 2009 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7785 The court upheld the jurisdiction of the Income-tax Officer to issue a notice under section 148 of the Income-tax Act, 1961, finding that there were reasonable grounds and a rational connection between the information gathered and the belief that income had escaped assessment. The challenge to the notice based on lack of jurisdiction and arbitrary belief was dismissed, leading to the discharge of the rule and vacation of all interim orders, with no order as to costs. Case-Laws Income Tax Mon, 02 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7785