https://www.taxtmi.com/caselaws?id=10821 The High Court dismissed the writ petition challenging the notice under section 148 of the Income-tax Act for assessment years 1995-96 and 1996-97. The court upheld the validity of the notice issued within the limitation period, rejecting the argument that it was time-barred. Additionally, the court affirmed that the approval granted by the Additional Commissioner for the notice under section 147 was valid, as the case fell under the jurisdiction of the Joint Commissioner, satisfying the requirements under the relevant provisions. en-us Thu, 05 Aug 2004 00:00:00 +0530 Sat, 25 Jul 2009 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10821 The High Court dismissed the writ petition challenging the notice under section 148 of the Income-tax Act for assessment years 1995-96 and 1996-97. The court upheld the validity of the notice issued within the limitation period, rejecting the argument that it was time-barred. Additionally, the court affirmed that the approval granted by the Additional Commissioner for the notice under section 147 was valid, as the case fell under the jurisdiction of the Joint Commissioner, satisfying the requirements under the relevant provisions. Case-Laws Income Tax Thu, 05 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10821