Enanalloor Service Co-Operative Bank Limited v. the Income Tax Officer (1 and C)

What is this about?

Thirty-four appeals by co-operative banks challenged notices issued under Section 133(6) of the Income Tax Act by the Income Tax Officer (Intelligence), and the penalties imposed for non-compliance, on the ground that the officer lacked jurisdiction before CBDT Notification No.77 of 2014. The Division Bench held the notices valid under Section 120 and Notification No.42/2011, and dismissed the app