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Notice issued without stating basis for assumption of jurisdiction u/s 147 and 148 is unsustainable
Case Law Details
- Case Name
- Milton Plastics Limited Vs Mudit Nagpal (Bombay High court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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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...
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