https://www.taxtmi.com/caselaws?id=15844 The court quashed the notice issued by the Income-tax Officer under section 148 of the Income-tax Act, 1961, due to the failure of the Revenue to provide evidence to justify the notice and address the allegations of mala fides and improper motives. The court emphasized the importance of the Income-tax Officer meeting the challenge with relevant records and affidavits. As a result, the court ruled in favor of the petitioners, setting aside the notice and disposing of the writ petition with no order as to costs. en-us Tue, 31 Aug 1999 00:00:00 +0530 Sat, 29 Aug 2009 14:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15844 The court quashed the notice issued by the Income-tax Officer under section 148 of the Income-tax Act, 1961, due to the failure of the Revenue to provide evidence to justify the notice and address the allegations of mala fides and improper motives. The court emphasized the importance of the Income-tax Officer meeting the challenge with relevant records and affidavits. As a result, the court ruled in favor of the petitioners, setting aside the notice and disposing of the writ petition with no order as to costs. Case-Laws Income Tax Tue, 31 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15844