https://www.taxtmi.com/caselaws?id=7786 The court upheld the validity of the notice under section 148 of the Income-tax Act, 1961, dismissing the petition challenging it. The court rejected claims of mala fide intention behind the notice issuance and clarified the requirements for recording reasons under section 148(2). Additionally, the court addressed the limitation issue under section 149(1)(b), stating it should be raised before the Income-tax Officer rather than in writ proceedings. en-us Fri, 02 Feb 1968 00:00:00 +0530 Thu, 19 Mar 2009 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7786 The court upheld the validity of the notice under section 148 of the Income-tax Act, 1961, dismissing the petition challenging it. The court rejected claims of mala fide intention behind the notice issuance and clarified the requirements for recording reasons under section 148(2). Additionally, the court addressed the limitation issue under section 149(1)(b), stating it should be raised before the Income-tax Officer rather than in writ proceedings. Case-Laws Income Tax Fri, 02 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7786