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Justice Alok Jain
2 articles
Gargi Woollens Tax Notices Overturned
High Court of Punjab & Haryana allowed Gargi Woollens' writ petition, setting aside multiple Income Tax notices issued under Section 148.
The court held that circulars cannot override statutory provis
Mangat Ram HUF Tax Notices Overturned
The Punjab & Haryana High Court set aside four Income Tax notices to Mangat Ram HUF under Section 148, finding them jurisdictionally invalid.
The Court reiterated that circulars cannot override statut