Section 148 notice can be challenged before HC only after following procedure

S. M. Sarveswaran (HUF) Vs ITO (Madras High Court) The petitioner’s father by name V.Maruthachalam was not an assessee to his knowledge and did not file income tax return either for the financial year 2011-12 /Assessment year 2012-13 or for the earlier years. His father was an agriculturist and possessed only agricultural lands. He did not have any other income except the agricultural income. Therefore, there was no need to file any return of income under the Income Tax Act. He died on 02.08.2012, leaving behind the petitioner and his two sisters viz., Pushparagini and J.Nirmala, as his ...