https://www.taxtmi.com/caselaws?id=460785 Notices issued under Section 148 of the Income-tax Act were examined against the mandatory pre-notice procedure in Section 148A. The court considered whether the absence of Section 148A inquiry and opportunity invalidated the notices, but found that requisition proceedings had already been initiated under Section 132A in relation to cash seized by the police. As the matter fell within the first proviso to Section 148A, the pre-notice inquiry requirement did not apply. The Section 148 notices were therefore not invalid on the ground of non-compliance with Section 148A. en-us Mon, 11 Mar 2024 00:00:00 +0530 Wed, 19 Feb 2025 13:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460785 Notices issued under Section 148 of the Income-tax Act were examined against the mandatory pre-notice procedure in Section 148A. The court considered whether the absence of Section 148A inquiry and opportunity invalidated the notices, but found that requisition proceedings had already been initiated under Section 132A in relation to cash seized by the police. As the matter fell within the first proviso to Section 148A, the pre-notice inquiry requirement did not apply. The Section 148 notices were therefore not invalid on the ground of non-compliance with Section 148A. Case-Laws Income Tax Mon, 11 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460785