https://www.taxtmi.com/caselaws?id=395111 The High Court upheld the validity of the notice issued under Section 148 of the Income Tax Act but found the Assistant Commissioner's directive for the assessee to stay until permission was granted to be highly unreasonable and a violation of Fundamental Rights. The Court directed the petitioner to cooperate with the inquiry but limited the duration of the assessee's presence until 7.00 p.m. or any earlier specified time, emphasizing the balance between taxpayer rights and tax officer authority. en-us Wed, 12 Feb 2020 00:00:00 +0530 Wed, 06 May 2020 06:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395111 The High Court upheld the validity of the notice issued under Section 148 of the Income Tax Act but found the Assistant Commissioner's directive for the assessee to stay until permission was granted to be highly unreasonable and a violation of Fundamental Rights. The Court directed the petitioner to cooperate with the inquiry but limited the duration of the assessee's presence until 7.00 p.m. or any earlier specified time, emphasizing the balance between taxpayer rights and tax officer authority. Case-Laws Income Tax Wed, 12 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395111