https://www.taxtmi.com/caselaws?id=14165 The court dismissed the writ petition challenging the notice issued under section 148 of the Income-tax Act for the assessment year 1988-89. The court held that the petitioner's arguments for quashing the notice were premature as no return had been filed in response to the notice, and no prejudicial order had been passed. The court emphasized that the decision in a criminal case not to frame charges against the petitioner did not impact tax liability under the Income-tax Act. The petitioner was allowed to file a return and raise objections against the proceedings, with the court clarifying that its observations would not adversely affect the petitioner's case. en-us Thu, 19 Oct 2000 00:00:00 +0530 Tue, 14 Jul 2009 11:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14165 The court dismissed the writ petition challenging the notice issued under section 148 of the Income-tax Act for the assessment year 1988-89. The court held that the petitioner's arguments for quashing the notice were premature as no return had been filed in response to the notice, and no prejudicial order had been passed. The court emphasized that the decision in a criminal case not to frame charges against the petitioner did not impact tax liability under the Income-tax Act. The petitioner was allowed to file a return and raise objections against the proceedings, with the court clarifying that its observations would not adversely affect the petitioner's case. Case-Laws Income Tax Thu, 19 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14165