https://www.taxtmi.com/caselaws?id=7826 The court ruled in favor of the petitioner, holding that the notice issued under section 148 of the Income-tax Act for the assessment year 1960-61 was without jurisdiction and void. The application succeeded, resulting in a writ of mandamus to recall and cancel the notice and a writ of prohibition to restrain the respondents from acting on it. No costs were awarded, emphasizing the importance of full disclosure of material facts during assessment proceedings for the assumption of jurisdiction by the Income-tax Officer. en-us Tue, 13 May 1969 00:00:00 +0530 Thu, 19 Mar 2009 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7826 The court ruled in favor of the petitioner, holding that the notice issued under section 148 of the Income-tax Act for the assessment year 1960-61 was without jurisdiction and void. The application succeeded, resulting in a writ of mandamus to recall and cancel the notice and a writ of prohibition to restrain the respondents from acting on it. No costs were awarded, emphasizing the importance of full disclosure of material facts during assessment proceedings for the assumption of jurisdiction by the Income-tax Officer. Case-Laws Income Tax Tue, 13 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7826