2018 (2) TMI 1474

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....Mr. Sarad Kumar Singhania, Adv. Ms. Gargi Khanna, Adv. Mrs. Anil Katiyar, AOR For The Respondent : Mr. Imtiaz Ahmed, Adv. Mrs. Naghma Imtiaz, Adv. Mr. Ahmed Zargham, Adv. Ms. Amra Moosavi, Adv. for M/S. Equity Lex Associates, AOR ORDER 1. Leave granted. 2. By the impugned order, the High Court has quashed the notice dated 16th October, 2006 issued under Section 143(2) of the Indian Tax Act, 19....

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....n such circumstances the requirement under Section 143(2) of the Income Tax Act, 1961 was met by the Revenue. The High Court answered the question in the negative taking the view that what is required to be satisfied by the Revenue is service of notice and not mere issuance thereof. 4. It will not be necessary for us to decide the aforesaid question in the present case which is being kept open fo....