https://www.taxtmi.com/caselaws?id=36151 The court held that the conditions for issuing the notice under Section 148 were met. The Income Tax Officer had jurisdiction based on the available materials, including Sewlal Jain's confession and findings from a subsequent assessment year. The appeal was allowed, setting aside the previous judgment. The application under Article 226 was dismissed, with no costs ordered, and the order's operation was stayed for four weeks. en-us Mon, 18 Mar 1974 00:00:00 +0530 Fri, 19 Mar 2010 16:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36151 The court held that the conditions for issuing the notice under Section 148 were met. The Income Tax Officer had jurisdiction based on the available materials, including Sewlal Jain's confession and findings from a subsequent assessment year. The appeal was allowed, setting aside the previous judgment. The application under Article 226 was dismissed, with no costs ordered, and the order's operation was stayed for four weeks. Case-Laws Income Tax Mon, 18 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36151