https://www.taxtmi.com/caselaws?id=9786 The High Court upheld the validity of the notices issued under section 148 of the Income-tax Act for the assessment year 1995-96, dismissing writ petitions challenging them. The applicants sought permission to withdraw special leave petitions before the apex court, which was granted. Review applications were filed on grounds of lack of sanction from a Joint Commissioner and jurisdictional issues. The court ruled that the review applications were not maintainable, citing precedents and legal interpretations, and dismissed them. The court emphasized the need for compliance with procedural requirements and consistency in judicial interpretation. en-us Thu, 13 Apr 2006 00:00:00 +0530 Tue, 19 Jan 2016 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9786 The High Court upheld the validity of the notices issued under section 148 of the Income-tax Act for the assessment year 1995-96, dismissing writ petitions challenging them. The applicants sought permission to withdraw special leave petitions before the apex court, which was granted. Review applications were filed on grounds of lack of sanction from a Joint Commissioner and jurisdictional issues. The court ruled that the review applications were not maintainable, citing precedents and legal interpretations, and dismissed them. The court emphasized the need for compliance with procedural requirements and consistency in judicial interpretation. Case-Laws Income Tax Thu, 13 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9786