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    <title>2008 (1) TMI 384 - KARNATAKA HIGH COURT</title>
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    <description>The High Court of Karnataka dismissed the appeal filed by the Revenue regarding the validity of notices issued under section 148 of the Income-tax Act and the legality of the assessment order for the assessment year 1987-88. The court held that the issues had already been settled in favor of the assessee based on previous judgments, emphasizing that invalid notices render proceedings void for lack of jurisdiction. As no substantial question of law arose, the court ruled against the Revenue, affirming decisions made in previous cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33976</link>
      <description>The High Court of Karnataka dismissed the appeal filed by the Revenue regarding the validity of notices issued under section 148 of the Income-tax Act and the legality of the assessment order for the assessment year 1987-88. The court held that the issues had already been settled in favor of the assessee based on previous judgments, emphasizing that invalid notices render proceedings void for lack of jurisdiction. As no substantial question of law arose, the court ruled against the Revenue, affirming decisions made in previous cases.</description>
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      <pubDate>Tue, 08 Jan 2008 00:00:00 +0530</pubDate>
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