https://www.taxtmi.com/caselaws?id=38031 The High Court of Calcutta ruled in a case challenging a notice issued under s. 148 of the I.T. Act, 1961 for the assessment year 1964-65. The Court found that the conditions for invoking jurisdiction under s. 147(a) of the Act were not met as the petitioner had provided necessary evidence during the original assessment. Consequently, the Court quashed the notice and prevented any action based on it, setting aside any assessment made in response. The decision emphasized the importance of meeting legal requirements for jurisdiction under the Act, relying on previous judgments to support its ruling. en-us Fri, 05 Dec 1975 00:00:00 +0530 Fri, 02 Apr 2010 16:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38031 The High Court of Calcutta ruled in a case challenging a notice issued under s. 148 of the I.T. Act, 1961 for the assessment year 1964-65. The Court found that the conditions for invoking jurisdiction under s. 147(a) of the Act were not met as the petitioner had provided necessary evidence during the original assessment. Consequently, the Court quashed the notice and prevented any action based on it, setting aside any assessment made in response. The decision emphasized the importance of meeting legal requirements for jurisdiction under the Act, relying on previous judgments to support its ruling. Case-Laws Income Tax Fri, 05 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38031