https://www.taxtmi.com/caselaws?id=23574 The court ruled in favor of the petitioner in a case challenging a notice of demand issued under section 179 of the Income-tax Act, 1961. The court held that the retrospective application of section 179 was valid based on previous judgments. It was found that the demand notice issued without providing an opportunity of hearing or a legally passed order under section 179 was illegal and without jurisdiction. Consequently, the court quashed the demand notice, granting relief to the petitioner and making the rule absolute in their favor. No costs were awarded in the judgment. en-us Tue, 13 Mar 1990 00:00:00 +0530 Tue, 22 Dec 2009 11:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23574 The court ruled in favor of the petitioner in a case challenging a notice of demand issued under section 179 of the Income-tax Act, 1961. The court held that the retrospective application of section 179 was valid based on previous judgments. It was found that the demand notice issued without providing an opportunity of hearing or a legally passed order under section 179 was illegal and without jurisdiction. Consequently, the court quashed the demand notice, granting relief to the petitioner and making the rule absolute in their favor. No costs were awarded in the judgment. Case-Laws Income Tax Tue, 13 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23574