HC direct Tax dept to maintain judicial discipline & follow doctrine of binding precedent

Mohan Lal Santwani Vs Union of India (Allahabad High Court) From the averments made by the respondent nos. 2,3 and 4 in the aforesaid short counter affidavit, it is evident that the notice under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2013-14 was issued to the petitioner on 01.04.2021, whereas the limitation of issuing the notice expired on 31.03.2021. Thus notice under Section 148 of the Income Tax Act, 1961 was time barred and consequently it was without jurisdiction. Since large number of writ petitions are being filed in which the date and time of issuance of notice...