Smt.Mariyamma W/O Hanumatha v. the State of Karnataka and Ors.

What is this about?

Petitioner challenged reassessment notices issued under Section 148 of the Income Tax Act and sought a certificate under Section 197 to receive payments without deduction of tax at source. The court found the petitioner's age was between 18 and 20 years, that the certificate had already been granted for part of the service record, declined to exercise jurisdiction under Article 226 on the disputed