This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Allahabad HC Upholds Section 148 Notice as Cash Deposit Information Was Relevant
Case Law Details
- Case Name
- Katiyar Cold Storage Private Limited Vs Union of India And 2 Others (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Katiyar Cold Storage Private Limited Vs Union of India And 2 Others (Allahabad High Court)
The petitioner challenged the jurisdictional notice issued under Section 148 of the Income Tax Act, 1961, and the reassessment proceedings initiated on the basis of information relating to cash deposits. During the hearing, the Court considered the counter affidavit filed by the Income Tax Department, which explained that the Assessing Authority had received information from the bank through Form 61A regarding cash deposits.
According to the counter affidavit, there was an error in the uploaded informati...
Author Info
