https://www.taxtmi.com/caselaws?id=36049 The High Court of Delhi upheld the judgment quashing a notice issued by the ITO and restraining further proceedings against the respondent in an appeal under cl. 10 of the Letters Patent u/s 148 read with s. 147 of the I.T. Act, 1961. The court found that the conditions precedent for the notice u/s 148 had not been fulfilled, as per cl. (a) of s. 147. The court compared the case facts to relevant Supreme Court decisions and dismissed the appeal, awarding costs to the respondent. en-us Thu, 05 Feb 1981 00:00:00 +0530 Fri, 19 Mar 2010 10:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36049 The High Court of Delhi upheld the judgment quashing a notice issued by the ITO and restraining further proceedings against the respondent in an appeal under cl. 10 of the Letters Patent u/s 148 read with s. 147 of the I.T. Act, 1961. The court found that the conditions precedent for the notice u/s 148 had not been fulfilled, as per cl. (a) of s. 147. The court compared the case facts to relevant Supreme Court decisions and dismissed the appeal, awarding costs to the respondent. Case-Laws Income Tax Thu, 05 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36049