DM College of Education v. Income Tax Officer & Ors.
Case brief
What is this about?
The High Court allowed a writ petition seeking quashing of a notice under section 148 of the Income Tax Act, 1961. Relying on a concurrent judgment in Jyoti Sareen, the Court granted the petitioner the same relief and quashed the notice and consequentials.
What did the court decide?
Quashing of the notice dated 07.04.2023 issued under Section 148 of the Income Tax Act, 1961, along with consequential proceedings.