Allowed
Jagdish Tek Chand S/O Shri Tek Chand v. Income Tax Officer
Rajasthan HCCW/1251/2022
Case brief
AI extract
What is this about?
In a criminal negligence-like manner, the High Court quashed an income tax notice issued under Section 148 of the Tax Act without passing a final assessment order. The decision relied on a prior ruling by this Court's Division Bench that declared such notices invalid, thereby disposing of the writ petition in favor of the petitioner.
What did the court decide?
The impugned notice issued under Section 148 of the Income Tax Act, 1961, was quashed and set aside.