1990 (3) TMI 46 - HC - Income Tax

Summary

The High Court of Bombay quashed a notice issued by the Income-tax Officer under section 148 of the Income-tax Act for the assessment year 1980-81. The petitioner had filed a return but assessment was pending, making the notice without jurisdiction. The court ruled in favor of the petitioner. (Case citation: 1990 (3) TMI 46 - BOMBAY High Court, Judge: T. D. SUGLA)