https://www.taxtmi.com/caselaws?id=39541 The court quashed the notice issued under section 148 of the Income-tax Act, 1961, as it was found to be illegal and without jurisdiction. The court determined that the conditions precedent for issuing the notice were absent, rendering it invalid. Additionally, the notice was barred by limitation under section 149(1)(b) as it was issued after the prescribed period. The sanction by the Commissioner of Income-tax was also deemed invalid due to the mechanical nature of the satisfaction. Consequently, the court declared the notice invalid and allowed the petition without costs. en-us Fri, 08 Aug 1975 00:00:00 +0530 Sat, 17 Apr 2010 11:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39541 The court quashed the notice issued under section 148 of the Income-tax Act, 1961, as it was found to be illegal and without jurisdiction. The court determined that the conditions precedent for issuing the notice were absent, rendering it invalid. Additionally, the notice was barred by limitation under section 149(1)(b) as it was issued after the prescribed period. The sanction by the Commissioner of Income-tax was also deemed invalid due to the mechanical nature of the satisfaction. Consequently, the court declared the notice invalid and allowed the petition without costs. Case-Laws Income Tax Fri, 08 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39541