https://www.taxtmi.com/caselaws?id=13983 The court allowed the writ petition, setting aside the notice issued under section 148 of the Income-tax Act for the assessment year 1995-96. The petitioner, a manufacturing company, had paid the excise/customs duty before the due date of filing returns, complying with section 43B. The court found that the Assessing Officer did not consider this crucial fact and that the duty provision was in line with previous assessment orders. The judgment emphasized the significance of timely duty payment and adherence to tax provisions in income assessment. en-us Mon, 25 Jun 2001 00:00:00 +0530 Mon, 06 Jul 2009 17:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13983 The court allowed the writ petition, setting aside the notice issued under section 148 of the Income-tax Act for the assessment year 1995-96. The petitioner, a manufacturing company, had paid the excise/customs duty before the due date of filing returns, complying with section 43B. The court found that the Assessing Officer did not consider this crucial fact and that the duty provision was in line with previous assessment orders. The judgment emphasized the significance of timely duty payment and adherence to tax provisions in income assessment. Case-Laws Income Tax Mon, 25 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13983