https://www.taxtmi.com/caselaws?id=12287 The court upheld the legality of the notice issued under section 148 of the Income Tax Act, dismissing the writ petition challenging it. Emphasizing the need to establish the absence of material for forming a belief of escaped income, the court ruled that the notice cannot be quashed solely based on sufficiency of reasons. The petitioner's failure to prove the lack of a basis for the notice led to the dismissal of the petition. en-us Fri, 29 Sep 2000 00:00:00 +0530 Sun, 21 Feb 2010 06:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12287 The court upheld the legality of the notice issued under section 148 of the Income Tax Act, dismissing the writ petition challenging it. Emphasizing the need to establish the absence of material for forming a belief of escaped income, the court ruled that the notice cannot be quashed solely based on sufficiency of reasons. The petitioner's failure to prove the lack of a basis for the notice led to the dismissal of the petition. Case-Laws Income Tax Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12287