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    <title>2024 (5) TMI 1631 - BOMBAY HIGH COURT</title>
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    <description>The HC held that notices issued under section 148 for AY 2015-16 were invalid where they relied on provisions that had ceased to exist, following earlier HC rulings. The section 148 notices are quashed and set aside; any reassessment orders, consequential demand or penalty notices arising therefrom are also quashed. The petitions succeeded to the extent of declaring such notices and resultant orders null and void.</description>
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      <description>The HC held that notices issued under section 148 for AY 2015-16 were invalid where they relied on provisions that had ceased to exist, following earlier HC rulings. The section 148 notices are quashed and set aside; any reassessment orders, consequential demand or penalty notices arising therefrom are also quashed. The petitions succeeded to the extent of declaring such notices and resultant orders null and void.</description>
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