2010 (6) TMI 838 - HC - Income Tax

Summary

The High Court rejected the petition challenging a notice issued under Section 148 of the Income Tax Act for the assessment year 2005-2006. The court stated that the petition was not required to be entertained as the petitioner did not follow the procedure as per the Apex court's guidelines and the notice was issued within the specified time frame. The petition was summarily rejected without discussing the merits of the issue.