1971 (10) TMI 15 - HC - Income Tax

Notice of reassessment validity - notice of reassessment issued to a Hindu undivided family addressing to the mother of the karta is not a valid notice

Summary

The High Court of Karnataka ruled that a notice issued under section 148 of the Income-tax Act, 1961 to a petitioner regarding the assessment of her Hindu undivided family's income for 1962-63 was invalid as it was not addressed to the Hindu undivided family but to the petitioner individually. The court quashed the notice as it was deemed illegal and without jurisdiction.