1996 (9) TMI 77 - HC - Income Tax

Summary

The High Court of Himachal Pradesh dismissed a writ petition challenging a notice under section 148 of the Income-tax Act, 1961. The court held that the Additional Commissioner, as defined by the Act, had the authority to grant sanction for the notice issued in 1995, even for a period ending in 1989-90. The petition was dismissed, and a related application was also dismissed with the interim order vacated.