https://www.taxtmi.com/caselaws?id=432736 The High Court set aside the order and notices issued under Sections 148, 148A(b), and 148A(d) of the Income Tax Act, 1961 for Assessment Year 2013-2014. The court found discrepancies in the petitioner's transactions with Sh. Prem Rattan but acknowledged similar proceedings for previous years that were dropped. The court granted relief to the petitioner, emphasizing the need for a notice and a personal hearing in any future proceedings by the revenue. The writ petition was disposed of, and pending applications were closed. en-us Fri, 02 Dec 2022 00:00:00 +0530 Thu, 12 Jan 2023 08:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432736 The High Court set aside the order and notices issued under Sections 148, 148A(b), and 148A(d) of the Income Tax Act, 1961 for Assessment Year 2013-2014. The court found discrepancies in the petitioner's transactions with Sh. Prem Rattan but acknowledged similar proceedings for previous years that were dropped. The court granted relief to the petitioner, emphasizing the need for a notice and a personal hearing in any future proceedings by the revenue. The writ petition was disposed of, and pending applications were closed. Case-Laws Income Tax Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432736