https://www.taxtmi.com/caselaws?id=7799 The court held that the notice issued under Section 148 of the Income-tax Act was invalid as it failed to meet the conditions of Section 147(a) and was time-barred under Section 147(b). The court used its jurisdiction under Article 226 to quash the notice, directing the respondents to cancel it. Each party was ordered to bear its own costs. en-us Mon, 17 Feb 1969 00:00:00 +0530 Thu, 19 Mar 2009 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7799 The court held that the notice issued under Section 148 of the Income-tax Act was invalid as it failed to meet the conditions of Section 147(a) and was time-barred under Section 147(b). The court used its jurisdiction under Article 226 to quash the notice, directing the respondents to cancel it. Each party was ordered to bear its own costs. Case-Laws Income Tax Mon, 17 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7799