https://www.taxtmi.com/caselaws?id=22305 The High Court affirmed the Tribunal's decision, holding that the proceedings initiated under section 147(a) for the assessment year 1970-71 were invalid. The court emphasized that the return filed in response to the notice under section 139(2) read with section 175 should have been addressed, and the subsequent notice under section 147(a) was an improper exercise of jurisdiction. The question referred was answered in the affirmative and against the Revenue, with no order as to costs. en-us Tue, 11 Jun 1991 00:00:00 +0530 Wed, 09 Dec 2009 11:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22305 The High Court affirmed the Tribunal's decision, holding that the proceedings initiated under section 147(a) for the assessment year 1970-71 were invalid. The court emphasized that the return filed in response to the notice under section 139(2) read with section 175 should have been addressed, and the subsequent notice under section 147(a) was an improper exercise of jurisdiction. The question referred was answered in the affirmative and against the Revenue, with no order as to costs. Case-Laws Income Tax Tue, 11 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22305