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HC quashed arrest warrant as it was issued by TPO without issuing SCN

February 22, 2019[2019] 108 44 (Karnataka)/[2019] 265 Taxman 305 (Karnataka)

INCOME TAX : Where TRO issued warrant of arrest to assessee without issuing notice to show cause as to why he should not be detained in civil prison, since said notice did not fulfil requirements prescribed under rule 73(1) of Schedule II of Act, same being procedurally ultra vires, deserved to be quashed
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