Case Law Details
Case Name : DSJ Communication Ltd. Vs Dy. Commissioner of Income Tax, Circle-2(1) & Anr. (Bombay High Court)
Appeal Number : Writ Petition No. 722 OF 2011
Date of Judgement/Order : 13/09/2012
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Requirement of Section 151(2) could have only been fulfilled by the satisfaction of the Joint Commissioner that this is a fit case for the issuance of a notice under Section 148. Section 151(2) mandates that the satisfaction has to be of the Joint Commissioner. That expression has a distinct meaning by virtue of th
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