https://www.taxtmi.com/caselaws?id=23311 The court found the notice issued under section 17 of the Wealth-tax Act to be invalid as it did not comply with the mandatory requirements of section 22. It emphasized the necessity of providing a notice and an opportunity to be heard before determining a person's status as an agent. The court quashed the notice, highlighting the importance of adhering to statutory provisions and principles of natural justice. The petition was allowed without costs. en-us Thu, 24 Aug 1989 00:00:00 +0530 Fri, 18 Dec 2009 12:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23311 The court found the notice issued under section 17 of the Wealth-tax Act to be invalid as it did not comply with the mandatory requirements of section 22. It emphasized the necessity of providing a notice and an opportunity to be heard before determining a person's status as an agent. The court quashed the notice, highlighting the importance of adhering to statutory provisions and principles of natural justice. The petition was allowed without costs. Case-Laws Income Tax Thu, 24 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23311