Number of notices that can be issued under section 148

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Supreme Court of India

Comunidado of Chicalim

v.

Income-tax Officer

S.P. BHARUCHA, R.C. LAHOTI AND N. SANTOSH HEGDE, JJ.

CIVIL APPEAL NO. 7314 OF 1996
JULY 28, 2000

 

If the appellant had already been served with a notice under section 148 and had complied therewith by filing a return, it was entitled to contend that no second notice lay and also to submit that in any event, the second notice was barred by time.