Validity of notice u/s 148 – When the particular ...
Tribunal Invalidates Section 148 Notice; No Legal Basis for Action u/s 147 Based on Authority Directions.
June 13, 2012
Case Laws Income Tax AT
Validity of notice u/s 148 – When the particular direction/liberty has been quashed by the Tribunal such a direction no longer survives. no provision in law to take action u/s 147 under the direction of any authority or Court. - AT
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