https://www.taxtmi.com/caselaws?id=26429 The court upheld the validity of the notice issued under section 148 by the Income-tax Officer calling for returns in the individual status, despite the assessee previously filing returns as a Hindu undivided family. It was deemed justified as the assessee had not filed returns in the individual status as previously assessed. Assessments made under section 144 for non-compliance with the notice under section 148 were also upheld, as the assessee did not respond to the notice and file returns as requested. The court ruled in favor of the Revenue, affirming the validity of the assessments under section 144. en-us Wed, 30 Jul 1986 00:00:00 +0530 Thu, 04 Feb 2010 18:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26429 The court upheld the validity of the notice issued under section 148 by the Income-tax Officer calling for returns in the individual status, despite the assessee previously filing returns as a Hindu undivided family. It was deemed justified as the assessee had not filed returns in the individual status as previously assessed. Assessments made under section 144 for non-compliance with the notice under section 148 were also upheld, as the assessee did not respond to the notice and file returns as requested. The court ruled in favor of the Revenue, affirming the validity of the assessments under section 144. Case-Laws Income Tax Wed, 30 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26429