The High Court quashed the numberice for reassessment issued under section 147 b of the Income tax Act, 1961 hereinaf ter referred to as the Act for the assessment year 1965 Inspite of service of numberice, the assessee respondent has number appeared.
From the Judgment and Order dated 20.8.
1973 of the Gujarat High Court in Special Civil Application No.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
544 of 1975.
631 of 1970.
The Judgment of the Court was delivered by RANGANATH MISRA, J. This is an appeal by the Revenue by special leave and is directed against the judgment of the Gujarat High Court dated August 20, 1973 in a writ petition.
M. Lodha and Miss Subhashini for the Appellant.
