https://www.taxtmi.com/caselaws?id=7944 The court held that the notice issued under section 148 of the Income-tax Act, 1961 for the assessment year 1946-47 against the petitioner was without jurisdiction and void. The court ruled in favor of the petitioner, directing the recall and withdrawal of the notice, as there was no evidence of omission or failure to disclose material facts for assessment. The court did not address the broader question of whether section 155 would exclude the operation of section 147. No costs were awarded in the case. en-us Mon, 01 Dec 1969 00:00:00 +0530 Tue, 24 Mar 2009 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7944 The court held that the notice issued under section 148 of the Income-tax Act, 1961 for the assessment year 1946-47 against the petitioner was without jurisdiction and void. The court ruled in favor of the petitioner, directing the recall and withdrawal of the notice, as there was no evidence of omission or failure to disclose material facts for assessment. The court did not address the broader question of whether section 155 would exclude the operation of section 147. No costs were awarded in the case. Case-Laws Income Tax Mon, 01 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7944