Dismissed
Jolly Maker 1 Premises Cop-Op Society Ltd. Mumbai v. Deputy Commissioner of Income-Tax CIRCLE-12(2) Mumbai and Ors.
Bombay HCWP/1828/2014
Case brief
AI extract
What is this about?
Writ petitions filed to quash notices under Income Tax Act Section 148 were declared infructuous when the assessees sought leave to withdraw such notices. The Court dismissed the petitions as infructuous but clarified the petitioner's right to raise defences if fresh proceedings are initiated.
What did the court decide?
Writ petitions dismissed as infructuous; Revenue granted liberty to issue fresh notice under Section 148 if it takes other proceedings.