Kakani Govardharan Reddy v. the Station House Officer
Case brief
What is this about?
This order dismissed a bail application filed by a taxpayer who alleged that the tax department failed to issue a notice under Section 143(1)(B) r/w Section 143(1)(A) of the Income Tax Act, 1961, and instead relied on Section 143(1)(a). The court held that no jurisdictional error had been committed by the Assessing Officer.
What did the court decide?
Criminal Original Petition allowed; FIR quashed.