https://www.taxtmi.com/caselaws?id=414106 The court quashed the notice dated 29th November 2018 issued under Section 153A of the Income Tax Act, ruling it was deficient as it did not specify the seized material forming the basis for the notice. The court emphasized the importance of a show cause notice and directed the respondent to issue a fresh notice with necessary particulars. The petitioner's request for an amendment was noted, and the matter was scheduled for further directions on 30th November 2021, keeping all rights and contentions open for future proceedings. en-us Thu, 21 Oct 2021 00:00:00 +0530 Sat, 19 Nov 2022 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414106 The court quashed the notice dated 29th November 2018 issued under Section 153A of the Income Tax Act, ruling it was deficient as it did not specify the seized material forming the basis for the notice. The court emphasized the importance of a show cause notice and directed the respondent to issue a fresh notice with necessary particulars. The petitioner's request for an amendment was noted, and the matter was scheduled for further directions on 30th November 2021, keeping all rights and contentions open for future proceedings. Case-Laws Income Tax Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414106