https://www.taxtmi.com/caselaws?id=309909 The court held that the Income Tax Officer lacked jurisdiction to issue a notice under section 148 as the petitioner had validly filed a return voluntarily. Relying on precedent, the court emphasized that no notice was required when an assessee voluntarily files a return. The court rejected the ITO's reliance on a different case and quashed the notice, directing assessment based on the voluntary return. The court allowed assessment of Sadhna Enterprises as an AOP but ruled in favor of the petitioner, quashing the notice and letter, and directing each party to bear their own costs. en-us Thu, 20 Jan 1983 00:00:00 +0530 Wed, 27 Sep 2023 10:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309909 The court held that the Income Tax Officer lacked jurisdiction to issue a notice under section 148 as the petitioner had validly filed a return voluntarily. Relying on precedent, the court emphasized that no notice was required when an assessee voluntarily files a return. The court rejected the ITO's reliance on a different case and quashed the notice, directing assessment based on the voluntary return. The court allowed assessment of Sadhna Enterprises as an AOP but ruled in favor of the petitioner, quashing the notice and letter, and directing each party to bear their own costs. Case-Laws Income Tax Thu, 20 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309909