https://www.taxtmi.com/caselaws?id=8689 The court held that the notice issued under section 148 of the Income-tax Act was without jurisdiction and quashed it. The respondents were restrained from giving effect to the notice. The court allowed the possibility for the respondents to proceed afresh under section 148, either under clause (a) of section 147 or with fresh instruction under clause (b) of section 147. The rule was made absolute with no order as to costs, and a stay of operation of the order was granted for eight weeks. en-us Fri, 21 Jul 1972 00:00:00 +0530 Tue, 02 Jun 2009 19:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8689 The court held that the notice issued under section 148 of the Income-tax Act was without jurisdiction and quashed it. The respondents were restrained from giving effect to the notice. The court allowed the possibility for the respondents to proceed afresh under section 148, either under clause (a) of section 147 or with fresh instruction under clause (b) of section 147. The rule was made absolute with no order as to costs, and a stay of operation of the order was granted for eight weeks. Case-Laws Income Tax Fri, 21 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8689