https://www.taxtmi.com/caselaws?id=9965 The court dismissed the petitions challenging the validity of notices issued under section 148 of the Income-tax Act, 1961. It held that the proceedings were valid and within jurisdiction. However, it restricted the use of materials related to documents requisitioned under section 132A in reassessment proceedings, emphasizing that Chapter XIV-B applies only when the requisitioned documents are received by the Assessing Officer. Each party was ordered to bear its own costs. en-us Mon, 28 Aug 2006 00:00:00 +0530 Fri, 03 Jul 2009 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9965 The court dismissed the petitions challenging the validity of notices issued under section 148 of the Income-tax Act, 1961. It held that the proceedings were valid and within jurisdiction. However, it restricted the use of materials related to documents requisitioned under section 132A in reassessment proceedings, emphasizing that Chapter XIV-B applies only when the requisitioned documents are received by the Assessing Officer. Each party was ordered to bear its own costs. Case-Laws Income Tax Mon, 28 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9965