Notice issued without stating basis for assumption of jurisdiction u/s 147 and 148 is unsustainable

Milton Plastics Limited Vs Mudit Nagpal (Bombay High court) Bombay High Court held that notice not setting out the material that provided the basis for assumption of jurisdiction u/s. 147 and 148 of the Income Tax Act is without jurisdiction and unsustainable in law. Facts- By this writ petition invoking our jurisdiction under Article 226 of the Constitution of India, the Petitioner impugns Notice dated 22.03.2004 issued by the Respondent No.1 – Deputy Commissioner of Income Tax, Circle 2(2), Mumbai, u/s. 148 of the Income Tax Act, 1961 along with order dated 04.03.2005 dismissing the Pe...