https://www.taxtmi.com/caselaws?id=37291 The court dismissed the writ application challenging the notice issued under Section 148 of the Income Tax Act, 1961, finding that the Income Tax Officer had prima facie grounds for believing in non-disclosure of material facts by the assessee. The court emphasized that the notice was not without jurisdiction and directed the Income Tax Officer to further consider the materials on record to determine the fulfillment of conditions under Section 147 for exercising jurisdiction. en-us Fri, 11 Aug 1978 00:00:00 +0530 Sat, 27 Mar 2010 18:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37291 The court dismissed the writ application challenging the notice issued under Section 148 of the Income Tax Act, 1961, finding that the Income Tax Officer had prima facie grounds for believing in non-disclosure of material facts by the assessee. The court emphasized that the notice was not without jurisdiction and directed the Income Tax Officer to further consider the materials on record to determine the fulfillment of conditions under Section 147 for exercising jurisdiction. Case-Laws Income Tax Fri, 11 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37291