Gurubachan Singh Shahney S/O Sh. Ramsingh Shahney v. Income Tax Officer
Case brief
What is this about?
In this D.B. Civil Writ Petition, the Rajasthan High Court quashed a notice under Section 148 of the Income Tax Act, 1961. The Court held that since the Division Bench had already declared notices under this section impermissible and quashed them in a batch of petitions including Sudesh Taneja, the instant petition was allowed based on that precedent.
What did the court decide?
Quashing of the notice issued under Section 148 of the Income Tax Act, 1961.