https://www.taxtmi.com/caselaws?id=26658 The court addressed challenges to notices issued under sections 147/148 of the Income-tax Act for different assessment years. The petitioner received compensation for acquired lands, leading to disputes. The court found discrepancies in the Department's contentions regarding jurisdiction, noting income was assessed as that of the Hindu undivided family, not the individual petitioner. It held that non-disclosure of pending legal proceedings did not warrant action under section 147(a). The court quashed the impugned notices without costs, allowing the petitions. en-us Fri, 31 Jan 1986 00:00:00 +0530 Sat, 06 Feb 2010 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26658 The court addressed challenges to notices issued under sections 147/148 of the Income-tax Act for different assessment years. The petitioner received compensation for acquired lands, leading to disputes. The court found discrepancies in the Department's contentions regarding jurisdiction, noting income was assessed as that of the Hindu undivided family, not the individual petitioner. It held that non-disclosure of pending legal proceedings did not warrant action under section 147(a). The court quashed the impugned notices without costs, allowing the petitions. Case-Laws Income Tax Fri, 31 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26658