THE COCA-COLA EXPORT CORPORATION ETC. vs INCOME TAX OFFICER & ANR.

The Supreme Court upheld the dismissal of writ petitions challenging notices issued under Section 148 of the Income Tax Act, 1961, affirming the validity of the assessments for various years. The Court clarified that the appellant, a subsidiary of the Coca-Cola Company, was correctly assessed as a non-resident company in India. The judgment emphasized that the procedural requirements under the Income Tax Act were duly followed, leading to the conclusion that the appeals lacked merit.