1989 (4) TMI 40 - HC - Income Tax

Summary

The petitioner, a tax practitioner, filed a petition to quash an order by the Assistant Commissioner of Income-tax for assessment years 1986-87 and 1987-88. The court dismissed the petition citing lack of jurisdiction in the notices issued under section 147/148 of the Income-tax Act and failure to follow proper procedure. The petition was dismissed on the ground of alternative remedy, and the petitioner was held responsible for not responding to notices.