https://www.taxtmi.com/caselaws?id=200158 The appeal challenging the High Court's judgment was dismissed, affirming the necessity of following the prescribed procedures under Sections 119 and 120 for levying taxes. The court upheld the decision on the maintainability of the writ petition, emphasizing the importance of legal authority for taxation under Article 265 of the Constitution. The High Court's jurisdiction under Article 226 in relation to Section 128 appeals was confirmed, highlighting its discretionary power in deciding on petition maintainability. en-us Tue, 18 Jul 1967 00:00:00 +0530 Thu, 22 Mar 2018 14:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200158 The appeal challenging the High Court's judgment was dismissed, affirming the necessity of following the prescribed procedures under Sections 119 and 120 for levying taxes. The court upheld the decision on the maintainability of the writ petition, emphasizing the importance of legal authority for taxation under Article 265 of the Constitution. The High Court's jurisdiction under Article 226 in relation to Section 128 appeals was confirmed, highlighting its discretionary power in deciding on petition maintainability. Case-Laws Wealth-tax Tue, 18 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200158