https://www.taxtmi.com/caselaws?id=38266 The court ruled in favor of the assessee, holding that the Income-tax Officer lacked jurisdiction to issue notices under sections 147 and 148 for the assessment years 1965-66 and 1966-67. The writ petition was allowed, quashing the notices, and the respondents were restrained from acting on them. The court also ordered the Income-tax Officer to pay the costs of the assessee-company. en-us Mon, 31 Jan 1977 00:00:00 +0530 Mon, 05 Apr 2010 12:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38266 The court ruled in favor of the assessee, holding that the Income-tax Officer lacked jurisdiction to issue notices under sections 147 and 148 for the assessment years 1965-66 and 1966-67. The writ petition was allowed, quashing the notices, and the respondents were restrained from acting on them. The court also ordered the Income-tax Officer to pay the costs of the assessee-company. Case-Laws Income Tax Mon, 31 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38266