1997 (2) TMI 568

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....e was served with a notice under Section 148 of the Income Tax Act, 1961 dated 28-4-1972 for the Assessment Year 1959-60. The sole plea of the respondent was that there was no basis or jurisdiction to issue such a notice. The learned Single Judge of the Calcutta High court declined to accept the plea of the respondent. In appeal, the division bench, after elaborate consideration of the matter held....