https://www.taxtmi.com/caselaws?id=37426 The court found the notice issued under section 148 of the Income Tax Act, 1961 to be invalid due to vagueness, as it did not specify the entity it was addressed to, leading to jurisdictional implications. Relying on precedent, the court quashed the notice and subsequent assessment order, directing their recall and withdrawal. The application succeeded, with the court issuing a writ of mandamus and certiorari, dismissing the appeal and upholding the decision that the notice was invalid. en-us Fri, 17 Mar 1978 00:00:00 +0530 Mon, 29 Mar 2010 15:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37426 The court found the notice issued under section 148 of the Income Tax Act, 1961 to be invalid due to vagueness, as it did not specify the entity it was addressed to, leading to jurisdictional implications. Relying on precedent, the court quashed the notice and subsequent assessment order, directing their recall and withdrawal. The application succeeded, with the court issuing a writ of mandamus and certiorari, dismissing the appeal and upholding the decision that the notice was invalid. Case-Laws Income Tax Fri, 17 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37426