https://www.taxtmi.com/caselaws?id=10938 The appeal under section 260A of the Income-tax Act, 1961, challenging proceedings initiated under section 148 for the assessment year 1990-91 was dismissed. The court upheld the Tribunal's findings, ruling that the notice under section 148 was served correctly, causing no prejudice to the appellant. It was determined that the reasons for initiating proceedings were valid, supported by adequate materials. The court emphasized that individual case facts must be considered, rejecting the appellant's reliance on specific case law. No substantial question of law was found, leading to the dismissal of the appeal without notice to the respondent/Revenue. en-us Wed, 12 May 2004 00:00:00 +0530 Tue, 28 Jul 2009 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10938 The appeal under section 260A of the Income-tax Act, 1961, challenging proceedings initiated under section 148 for the assessment year 1990-91 was dismissed. The court upheld the Tribunal's findings, ruling that the notice under section 148 was served correctly, causing no prejudice to the appellant. It was determined that the reasons for initiating proceedings were valid, supported by adequate materials. The court emphasized that individual case facts must be considered, rejecting the appellant's reliance on specific case law. No substantial question of law was found, leading to the dismissal of the appeal without notice to the respondent/Revenue. Case-Laws Income Tax Wed, 12 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10938