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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

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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