Kerala High Court: Notices under Income-tax Act cannot be challenged under Article 226 The High Court of Kerala upheld the judgment in O. P. No. 2166 of 1992, ruling that notices under section 148 of the Income-tax Act, 1961, cannot be ...
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Kerala High Court: Notices under Income-tax Act cannot be challenged under Article 226
The High Court of Kerala upheld the judgment in O. P. No. 2166 of 1992, ruling that notices under section 148 of the Income-tax Act, 1961, cannot be challenged under article 226 of the Constitution. The appellant's non-liability for additional tax can be argued before the Income-tax Officer in response to the notice for assessment of escaped income.
The High Court of Kerala upheld the judgment of a learned single judge in O. P. No. 2166 of 1992. The appeal challenged notices under section 148 of the Income-tax Act, 1961, for clarification on the appellant's return for the year 1988-89. The court ruled that such notices cannot be challenged under article 226 of the Constitution. Non-liability for additional tax can be raised before the Income-tax Officer in response to the notice for assessment of escaped income.
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