https://www.taxtmi.com/caselaws?id=38506 The court upheld the validity of the notice issued by the Income-tax Officer under sections 147(a)/148 of the Income-tax Act, 1961, finding that the petitioner's late filing of the income-tax return for the year 1972-73 rendered the notice justified. The court dismissed the petition, emphasizing the significance of timely filing income-tax returns and affirming the Income-tax Officer's authority to issue notices for assessment in cases of non-compliance with filing deadlines. en-us Thu, 04 Mar 1976 00:00:00 +0530 Tue, 06 Apr 2010 17:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38506 The court upheld the validity of the notice issued by the Income-tax Officer under sections 147(a)/148 of the Income-tax Act, 1961, finding that the petitioner's late filing of the income-tax return for the year 1972-73 rendered the notice justified. The court dismissed the petition, emphasizing the significance of timely filing income-tax returns and affirming the Income-tax Officer's authority to issue notices for assessment in cases of non-compliance with filing deadlines. Case-Laws Income Tax Thu, 04 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38506