2012 (9) TMI 518

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....APPEAL NO. 4801 OF 2007 - -<br>Income Tax<br>S.H. KAPADIA, MADAN B. LOKUR, JJ. Rupesh Kumar, Chandra Bhushan Prasad, Anil Katiyar and B.V. Balaram Das for the Appellant. Sanjay Kanur, Ramesh Kes....

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....cond notice under Section 148 of the Act was issued squarely on the basis of notice under Section 154 of the Act. In the circumstances, the High Court was right in setting aside both the notices. We, ....