https://www.taxtmi.com/caselaws?id=8630 The court held that the Income-tax Officer lacked jurisdiction to issue a notice under section 147 to a non-resident incorporated company represented by shareholders in India. Emphasizing the company's separate legal identity from its shareholders, the court ruled that the company's income was not subject to Indian taxation. The court granted a writ of prohibition, stopping the proceedings against the non-resident company. en-us Mon, 28 Jun 1971 00:00:00 +0530 Fri, 08 May 2009 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8630 The court held that the Income-tax Officer lacked jurisdiction to issue a notice under section 147 to a non-resident incorporated company represented by shareholders in India. Emphasizing the company's separate legal identity from its shareholders, the court ruled that the company's income was not subject to Indian taxation. The court granted a writ of prohibition, stopping the proceedings against the non-resident company. Case-Laws Income Tax Mon, 28 Jun 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8630