Number of notices that can be issued under section 148

Supreme Court of India Comunidado of Chicalim versus Income-tax Officer S.P. BHARUCHA, R.C. LAHOTI AND N. SANTOSH HEGDE, JJ. CIVIL APPEAL NO. 7314 OF 1996 JULY 28, 2000 Order 1. Under appeal by special leave is an order of a Division Bench of the High Court at Bombay, sitting at Panaji. By that order, the writ petition filed by the appellant was summarily dismissed. By the writ petition, the appellant challenged the validity of a notice issued to it by the first respondent under section 148 of the Income-tax Act, 1961. The notice alleged that the first respondent had reason ...