1990 (8) TMI 117 - HC - Income Tax

Summary

The High Court of Bombay ruled in favor of the petitioner, questioning the jurisdiction of the Income-tax Officer to issue notices under section 148 of the Income-tax Act, 1961 for the assessment year 1982-83. The court found discrepancies in the issuance of the notices and concluded that the petitioner's claims were correct. The judgment favored the petitioner, similar to the case of Seksaria Biswan Sugar Factory Ltd. v. IAC [1990] 184 ITR 123. The court made the rule absolute in favor of the petitioner with no order to costs.