https://www.taxtmi.com/caselaws?id=38371 The challenge against a notice issued under section 148 of the Income-tax Act, 1961 for the assessment year 1964-65 was dismissed by SABYASACHI MUKHARJI J. The judge held that the notice could be addressed to a dissolved firm and found sufficient grounds to support the belief that the assessee failed to disclose all relevant facts, leading to income escaping assessment. The judge ruled in favor of the Income-tax Officer, dismissing the application and discharging the rule nisi, with a stay of operation of the order granted for six weeks. en-us Thu, 11 Dec 1975 00:00:00 +0530 Mon, 05 Apr 2010 17:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38371 The challenge against a notice issued under section 148 of the Income-tax Act, 1961 for the assessment year 1964-65 was dismissed by SABYASACHI MUKHARJI J. The judge held that the notice could be addressed to a dissolved firm and found sufficient grounds to support the belief that the assessee failed to disclose all relevant facts, leading to income escaping assessment. The judge ruled in favor of the Income-tax Officer, dismissing the application and discharging the rule nisi, with a stay of operation of the order granted for six weeks. Case-Laws Income Tax Thu, 11 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38371