1993 (4) TMI 316 - HC - Income Tax

Summary

The petitioner sought to quash a notice issued under s. 148 of the IT Act for the asst. yr. 1990-91, arguing that the Assessing Officer did not record proper reasons. The High Court found that the reasons provided were insufficient and quashed the notice, stating the Assessing Officer acted improperly and without jurisdiction. The court allowed for a fresh notice to be issued if justified.