https://www.taxtmi.com/caselaws?id=34242 The High Court of Karnataka dismissed the appeal challenging the order of the Income-tax Appellate Tribunal, affirming that the notice issued under section 148 of the Income-tax Act for the assessment year 1990-91 was invalid as it was issued by an officer below the required rank specified in section 151(2) of the Act. The court upheld previous decisions favoring the assessee and emphasized the necessity of procedural compliance in tax matters, emphasizing adherence to statutory requirements for issuing notices and conducting assessments under the Income-tax Act. en-us Tue, 08 Jan 2008 00:00:00 +0530 Thu, 30 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34242 The High Court of Karnataka dismissed the appeal challenging the order of the Income-tax Appellate Tribunal, affirming that the notice issued under section 148 of the Income-tax Act for the assessment year 1990-91 was invalid as it was issued by an officer below the required rank specified in section 151(2) of the Act. The court upheld previous decisions favoring the assessee and emphasized the necessity of procedural compliance in tax matters, emphasizing adherence to statutory requirements for issuing notices and conducting assessments under the Income-tax Act. Case-Laws Income Tax Tue, 08 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34242